Lampierre makes silver and gold candlesticks. The company computed this information to decide whether to switch from the traditional allocation method to ABC. Silver and Gold, respectively. Units planned 500, 250. Material moves 250, 750. Machine setups 5,600, 4,400. Direct labor hours 500, 1,500. The estimated overhead for the material cost pool is estimated as $45,000, and the estimate for the machine setup pool is $55,000. Calculate the allocation rate per unit of silver and per unit of gold using:

What the Overhead per unit for Silver, using ABC?

What the Overhead per unit for Gold, using Traditional?

Silver Gold Units planned Material moves Machine setups Direct labor hours 500 250 5,600 500 250 750 4,400 1,500