Hekara company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system product A has been assigned overhead of $35, 29 per unit while products B has been assigned $8.25 per units, Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information. The following cost information pertains to the production of A and B, just two is many products Use activity-based costing to determine a unit cost for each products. Hekara company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system product A has been assigned overhead of $35, 29 per unit while products B has been assigned $8.25 per units, Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information. The following cost information pertains to the production of A and B, just two is many products Use activity-based costing to determine a unit cost for each products