Production Inc. uses activity based costing. The following estimated activity costs are identified in the table below. In addition, they have two product lines, A100 and B100.

Activity	Cost	Cost Driver	A100	B100	Cost allocation base
Setup	$85,600	# of setups	1,600	1,750	16,000
Handling	$136,500	# of parts	1,480	360	65,000
Assembly	$126,000	Direct Labor Hours	800	365	5,000
Total	$348,100

Summary of prime costs:	A100	B100
Direct materials	$16,000	$9,500
Direct labor	$13,400	$12,700

Calculate the unit cost for the two products, A100 and B100. Do not enter dollar signs or commas in the input boxes. Round Activity Rate to 2 decimal places. Round all other answers to the nearest whole number.

Activity	Cost	Cost allocation base	Activity Rate
Setup	$Answer	Answer	$Answer
Handling	$Answer	Answer	$Answer
Assembly	$Answer	Answer	$Answer
Total	$Answer		$Answer

	A100		B100
Cost Type	Activity amount	Cost Amount	Activity amount	Cost Amount
Direct materials		$Answer		$Answer
Direct labor		$Answer		$Answer
Setup	Answer	$Answer	Answer	$Answer
Handling	Answer	$Answer	Answer	$Answer
Assembly	Answer	$Answer	Answer	$Answer
Total		$Answer		$Answer