Maximum Inc. manufactures seals that are used in outdrive motors for boats. The seals, classified as either Seal-A or Seal-B, are manufactured on a common assembly line. Although different direct materials are used and the machinery is re-tooled for each product, the direct laborers are the same for each product line. The plant-wide rate for allocating manufacturing overhead to its products is no longer acceptable. The production manager has heard about activity-based costing and has assembled some information for use in changing the cost system into a cost driver concept, through the development of homogenous cost pools. Activity Material handling Machining Assembly Inspection Activity used in: Cost Driver Allocation Rate Seal-A Seal-B Number of parts $1.40 per part Machine hrs. Units began Number tested 2,600 1,620 $21.00 per hr. 266 380 $2.02 per unit $2.60 per unit 1,400 1,860 160 1,660 Direct costs: Labor Materials $15,200 $7,340 $5,120 $15,200 With the help of the accounting department, the manager has been able to establish the following relationships between production costs and some of the indirect manufacturing activities for August, along with the production data for the two product lines as presented above. Required: Determine the total production cost of each of the two product lines for August and the cost per unit, assuming all units started were completed. Round all figures to 2 decimal places.