Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Rocky River $ 26.30 Sandy Beach $18.70 14.10 82.80 1,200 units Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month 17.80 105.00 920 units Keller has monthly overhead of $12,098, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 2,600 6,150 3,348 $ 12,098 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Sandy Beach 17 100 1,550 Rocky River 23 400 1,550 Total 40 500 3,100 2. Calculate the production cost per unit for each of Keller's products under a traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Unit Cost 3. Calculate Keller's gross margin per unit for each product under the traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Gross Margin 4. Select the appropriate cost driver for each cost pool and calculate the activity rates if Keller wanted to implement an ABC system. (Round your answers to 2 decimal places.) Setup Costs Quality Control Maintenance