Per unit cost?

Hometown Solar makes 2 sizes of solar lights; small and large. They expect to make 70,000 units of the small light, with direct material costs of $10 per-unit, and direct labors costs of $60 per unit. They expect to make 30,000 units of the large light, with direct material costs of $15 per-unit, and direct labors costs of $40 per unit. Hometown Solar has been using a traditional overhead allocation method at an applied rate of $21 per machine hour. The company believes that ABC costing may yield more accurate costing. The following additional information is available: Machine setups $ 90,000 Machine processing $ 4,000,000 Total overhead $ 4,090,000 # of Requisitions 100,000 Small Large Total Machine setups 100 200 300 Machine hours 140,000 60,000 200,000 Parts requisitions 80 120 200 Part B. What is the per-unit cost for each product using ABC costing