Jamesway Corporation makes two types of replacement fittings for heavy construction equipmentscrews and bolts. Data regarding the two products follow:

	Direct Labour-Hours per Unit			Annual Production
Screws		0.20		40,000	units
Bolts		0.10		60,000	units

Additional information about the company follows:

1. Screws require $8.65 in direct materials per unit, and bolts require $6.65.
2. The direct labour wage rate is $50 per hour.
3. Screws are more complex to manufacture than bolts, and they require special equipment.
4. The ABC system has the following activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost			Activity
					Screws	Bolts	Total
Machine setups	Number of setups	$	25,800		80	40	120
Special processing	Machine-hours	$	212,000		4,000	0	4,000
General factory	Direct labour-hours	$	483,000		7,000	14,000	21,000

Required:

1. Compute the activity rate for each activity cost pool

activity cost pool	activity rate
machine set up	$	per setup
special processing	$	per MH
general factory	$	per DLH

2. Determine the unit cost of each product according to the ABC system, including direct materials and direct labour. (Round your answers to 2 decimal places.)

	screws	bolts
direct materials
direct labour
overhead
unit cost	$	$