MACM Corp. manufactures two products, Product A and Product B$.$ Product $B$ is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product A$.$ Product B is the more complex of the two products, requiring three hours of direct labor time per unit to manufacture compared to one and one$-$half hours of direct labor time for Product A$.$ Product B is produced on an automated production line.

Overhead is currently assigned to the products on the basis of direct laborhours. The company estimated it would incur $$396,000$ in manufacturing overhead costs and produce $5,500$ units of Product B and $22,000$ units of Product A during the current year. Unit costs for materials and direct labor are:

$\backslash$table$[[$Product A Product B$],[$DM$,$$$9,$$$20$

b$.$ The company's overhead costs can be attributed to four major activities. These activities and the amount of overhead cost attributable to each for the current year are given below:

$\backslash$table$[[$Activity Cost Pools,$\backslash$table$[[$Estimated$],[$Oyerhead Costs$]],$Product A Product B Total$],[$Machine Set$-$ups Req.,$$170,000,700,1,000,1,700],[$Purchase Orders Issued,$$37,000,300,200,500],[$Machine Hours Req.,$$91,000,4,000,9,000,13,000],[$Maintenance Requests Issued,$$98,000,400,600,1,000],[,$$$396,000,,,]]$

Using the data above and an activity$-$based costing approach, determine the unit product cost of each product for the current year.