Mars Company makes space toys for kids including a flying saucer and a rocket ship and uses a traditional product costing system. Both products are made using Direct Materials, Direct Labor and Manufacturing Overhead. Manufacturing Overhead is allocated using machine hours. For the year, the budgeted number of machine hours was 8,000, and the number of budgeted direct labor hours was 4,000 at a rate of $25 per hour.

The flying saucer and rocket ship use $7.50 and $5.50 of direct materials, per unit, respectively. The company manufactured 3,000 units of flying saucers and 5,000 units of rocket ships for the year. Each flying saucer consumes 0.75 hours of direct labor and 1.5 machine hours to be produced, while each rocket ship requires 0.35 hours of direct labor and 0.7 machine hours to be made.

Cost Data for the Mars Company:

Direct Materials $50,000

Receiving and material handling $40,500

Marketing costs $12,225

Machine maintenance $30,000

Administrative costs $16,070

Machine depreciation $45,000

Quality inspection $20,500

Required: What are the unit costs for flying saucer and rocket ship under Mars Companys current product costing system?