Mu Manufacturing Company produces two products: Product A and Product B. The following information is available for the year ended December 31, 20X2:

• Product A: 10,000 units produced, total manufacturing overhead costs of $50,000
• Product B: 5,000 units produced, total manufacturing overhead costs of $30,000

Calculate the manufacturing overhead cost per unit for each product using activity-based costing, assuming the company allocates overhead based on machine hours. Interpret the results to assess the cost efficiency of each product line.