New Company has a traditional costing system in which it applies manufacturing overheadto its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, Flash and King, about which it has provided the following data:

	Flash	King
Direct materials per unit	34.10	52.70
Direct labor per unit	16.10	39.10
Direct labor-hours per unit	0.7	1.7
Annual production	30,000	10,000

The company's estimated total manufacturing overhead for the year is $1,527,600 and the company's estimated total direct labor-hours for the year is 38,000. The company is considering using activity-based costing to determine its unit product costs. Data for this proposed activity-based costing system appear below:

Activities and Activity measures	Estimated overhead cost
assembling products (DLHs)	$608,000
Preparing batches (batches)	197,600
Axial miling (MHs)	722,000
Total	1527600

	Flas	King	Total
Assembling products	21,000	17,000	38,000
Preparing batches	456	1,520	1,976
Axial miling	570	874	1,444

What manufacturing overhead cost per unit will be reported for each of the company's two products under the activity-based costing system.