Hometown Solar makes 2 sizes of solar lights; small and large.

They expect to make 65000 units of the small light, with direct material costs of $10 per unit, and direct labor costs of $60 per unit

They expect to make 30,000 units of the large light, with direct material costs of $15 per unit, and direct labor costs of $40 per unit

Hometown Solar uses traditional overhead allocation at an applied rate of $21 per machine hour. The company believes that ABC costing may yield more accurate cost information.

The following additional information is available:

Machine setups: 90000

Machine processing: 4000000

Total Overhead: 4090000

Number of requisitions: 100000

Small, large, total:

Machine setups 100, 200, 300

Machine hours 140000, 60000, 200000

Parts requisitions 80, 120, 200

What is the per-unit cost for each product using ABC costing?