Klumper Corporation is a diversified manufacturer of industrial goods. The company's ABC system has the following six activity cost pools and activity rates: Activity Cost Pool Labour related Machine related Machine setups Production orders Shipments General factory Activity Rates $ 18.00 per direct labour-hour 18.00 per machine-hour 50.00 per setup 120.00 per order 18.00 per shipment 38.00 per direct labour-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit K425 $126.00 M67 5212 nn Shipments General factory 10.00 per shipment 38.00 per direct labour-hour Cost and activity data have been supplied for the following products: Direct materials cost per unit Direct labour cost per unit Number of units produced per year K425 $126.00 $ 11.50 400 M67 $212.00 $ 7.20 4,000 Direct labour-hours Machine-hours Machine setups Production orders Shipments Total Expected Activity K425 M67 160 1,000 200 3,000 3 6 6 3 20 Required: 20 Required: Compute the unit product cost of each of the products listed above. (Round your answers to 2 decimal places.) K425 M67 Unit product cost Harrison Company 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: Direct materials cost per unit Direct labour cost per unit Direct labour-hours per unit Number of units produced Rascon Parcel $ 29.50 $ 23.50 $ 27.00 $ 4.50 0.90 0.40 31,000 120,000 Required: 1. The company's manufacturing overhead costs for the year are expected to be $868,000. Using the company's traditional costing system, compute the unit product costs for the two products. (Do not round intermediate calculations and round your final answers to 2 decimal places.) Rascon Parcel Unit product cost