Logansville Manufacturing produces machinery for large contractors. For 2023, it produces two pieces of machinery, B-13 and C-18, which differ both in the materials and components used and in the labor skill required. Data for 2023 follow: B-13 C-18 Total Units produced 3,000 8,000 11,000 Machine hours 100,000 125,000 225,000 Direct labor-hours 50,000 70,000 120,000 Direct materials cost $ 250,000 $ 175,000 $ 425,000 Direct labor costs 800,000 700,000 1,500,000 Manufacturing overhead 2,200,000 Total costs $ 4,125,000 Required: Calculate the individual product costs per unit for 2023 assuming Logansville uses number of units produced to allocate overhead to products