Quest Manufacturing Ltd makes two types of coffee machines, 'The Superb' and 'The Budget'. Management have become increasingly aware of the company's customers growing awareness of environmental issues with some customers starting to include environmental costs in their supplier selection criteria. Quest management is considering the possibility of using Activity Based Costing in calculating the environmental cost per unit for each of two products, Superb and Budget.

Quest Manufacturing management believes that the main source of the environmental problems lies with the Superb product, but would like some evidence to support or refute this belief. The following data are provided:

	Superb		Budget
Number of units produced	300,000		600,000
Engineering hours (process design)	2,000		1,500
Pounds of solid residues treated	1,500		2,000
Inspection hours (environmental)	2,500		4,000
Clean up hours (local lake)	7,000		2,500

The following environmental activity costs were also reported:

Designing process	$ 105,000
Treating residues	440,000
Inspecting processes	90,000
Cleaning up lake	160,000

Required:

Calculate the environmental cost for Superb and Budget as follows (Round answers to 2 decimal places):