Humza Inc. makes two products and uses a conventional costing system in which a single plantwide, predetermined overhead rate is computed based on direct labour hours. These products are customized to some degree for specific customers. Data for the two products for the upcoming year follow:

$\backslash$table$[[,$Rascon,Parcel,$],[$Direct materials cost per unit,$$30\mathrm{.}75,$$$,25\mathrm{.}75],[$Direct labour cost per unit,$$20\mathrm{.}75,$$$,5\mathrm{.}75],[$Direct labour hours per unit,$1\mathrm{.}00,0\mathrm{.}50,],[$Number of units produced,$43,000,129,000,]]$

Required:

The company's manufacturing overhead costs for the year are expected to be $$860,000.$ Using the company's traditional system, compute the unit product costs for the two products. $($Do not round intermediate calculations and round your final to $2$ decimal places.$)$

$\backslash$table$[[,$Rascon,Parcel$],[$Unit product cost,,$]]$