Ledway Sculptures produces and sells two sculptures: (1) Bull and (2) Bear. Recently the financial analyst at Ledway developed a trial activity-based costing system. Specifically, she identified four overhead cost amounts and defined two activities (Molding and Finishing). To begin implementing her system, she compiled information to assist her with the first stage allocation as follows: Item Total Cost Molding Finishing Utilities $40,000 70% 30% Machine Depreciation $28,000 80% 20% Supervisors' Salaries $120,000 25% 75% Facility Costs $56,000 60% 40% In order to determine per unit costs of each product, the financial analyst compiled the following information for each product: Bull Bear Units produced / sold 50,000 units 50,000 units In order to determine per unit costs of each product, the financial analyst compiled the following information for each product: Bull Bear Units produced / sold 50,000 units 50,000 units Direct material cost ($/unit) $12.50/unit $19.40/unit Direct labor cost ($/unit) $9.00/unit $13.40/unit MH in molding (MH/unit) 0.5 MH/unit 0.7 MH/unit DL hrs in finishing (hrs/unit) 0.4 hrs/unit 0.6 hrs/unit Refer to the data in Ledway Sculptures (A) [Question 9). Determine the per unit cost of the 'Bear' sculpture