Munoz Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow:

	Basco Boards			Shimano Boards
Production costs
Direct materials	$	25.00		$	38.00
Direct labor	$	31.00		$	53.00
Allocated overhead	$	15.50		$	20.00
Total units produced and sold		5,000			9,000
Total sales revenue	$	445,000		$	1,170,000

Munoz allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $59,000 per quarter, to the two products equally. Required

1. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

2. Compute the profit for each product.

		Basco Boards	Shimano Boards
a.	Cost per unit
b.	Profit