Outdoors Company makes two types of tents, a Standard camping tent, and a luxury camping tent. Outdoors Company makes these tents through two departments (1) Molding and (2) Assembly and Packaging. Outdoors Company has provided the following:

Particulars	Standard Camping	Luxury Camping
Units produced and sold	50,000	25,000
Sales price per unit	$280	$320
Direct labor hours Molding	50,000	20,000
Direct labor hours Assembly and Packaging	15,000	5,000
Machine hours Molding	10,000	5,500
Direct labor rate	$35/DLH	$32/DLH
DM cost	$54/unit	$76/unit

	Molding	Assembly and Packaging
Manufacturing overhead costs (all currently assumed to be fixed)	$989,500	$632,500

Total selling and administrative expenses are $1,750,000.

Now, use activity based costing to make allocations. Here the additional data is shown:

Activity	Activity Measure	Associated Manufacturing Overhead
Machining	Machine-hours in Molding Department	$300,500
Assembly and Packaging	Direct labor hours in Assembly and Packaging Department	225,000
Order Processing	Number of customer orders	100,000
Setups	Setup hours	215,000
Other (unused capacity)		45,000

	Standard Camping	Luxury Camping
Average order size (units)	550	100
# Setups required for each order	1	3
Sales commission traceable to each product	2% sales commission	25% sales commission
Traceable fixed advertising	$220,000	$150,000

With the use of the activity based costing manufacturing overhead allocation method, calculate the product cost per unit for each Standard Camping and Luxury Camping?