Hayes Company manufactures two products, A and B. Actual year-end data regarding the two products follow:

Product	Direct Labor Hours per Unit	Annual Production	Total Direct Labor Hours
A	2	5,000 units	10,000
B	1	40,000 units	40,000
			50,000

Additional information about Hayes Company follows:

• Product A required $100 in direct material per unit, and product B required $50.
• The direct labor rate was $30 per hour.
• Manufacturing overhead totaled $2,000,000.

The company uses activity-based costing to apply overhead cost to products. Three activity centers have been identified as follows:

Events	Cost Driver	Traceable Costs	Total	Total Product A	Total Product B
Machine Setups	# of Setups	$600,000	200	50	150
Special Processing	CPU Minutes	$400,000	10,000	10,000	0
General Factory	Direct Labor Hours	$1,000,000	50,000	10,000	40,000
		$2,000,000

Calculate the cost per unit for each product using ABC. Also identify the per unit DM, DL, and MO for each product:

	A	B
Direct Material/unit
Direct Labor/unit
Manufacturing Overhead/unit
Total Unit Cost