Rooney Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow. Rooney allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions. which amount to $60,500 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. Note: Do not round intermedlate calculations. Round your answers to 2 decimal places. b. Compute the profit for each product