Rundle Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Basco BoardsShimano BoardsProduction costs Direct materials$ $25\mathrm{.}20$$ $38\mathrm{.}40$Direct labor$ $31\mathrm{.}20$$ $53\mathrm{.}40$Allocated overhead$ $15\mathrm{.}60$$ $20\mathrm{.}40$Total units produced and sold$5,2009,200$Total sales revenue$ $468,000$$ $1,214,400$Rundle allocates production overhead using activity$-$based costing. It allocates delivery expense and sales commissions, which amount to $$60,000$ per quarter, to the two products equally.RequiredCompute the per$-$unit cost for each product.Note: Do not round intermediate calculations. Round your answers to $2$ decimal places.Compute the profit for each product.