Santamaria Skiffs manufactures three models of speedboatsSuperior, Deluxe, and Ultrawhich are sold through marine retail stores. Budgeted information for the coming year is as follows.

Superior Deluxe Ultra Total

Sales revenue $54,000,000 $86,400,000 $102,000,000 $242,400,000

Direct material 17,600,000 27,360,000 40,200,000 85,160,000

Direct labor 10,700,000 13,320,000 16,600,000 40,620,000

Overhead 69,600,000

Gross profit $47,020,000

Superior Deluxe Ultra

Boats produced and sold 1,000 1,200 800

Machine hours per boat 100 200 300

Currently, the company allocates overhead using a single predetermined rate based on machine hours.

Irvin Santamaria is considering implementing an activity-based costing system. After studying the company's operations, he developed the following five activity cost pools.

Activity Cost Driver Overhead Cost

Machining Machine hours $13,920,000

Machine setup and calibration Number of setups 24,000,000

Quality inspections Number of inspections 14,140,000

Materials receiving Number of deliveries 6,760,000

Materials requisitions Number of requisitions 10,780,000

$69,600,000

Irvin also developed the following operating data for the coming year.

Superior Deluxe Ultra

Boats per batch 5 3 2

Quality inspections per batch 10 15 30

Number of deliveries 600 600 800

Number of requisitions 3,275 4,200 6,000

To ensure the highest level of production quality, all machines are set up and calibrated at the beginning of every batch.

(A) Calculate the unit cost of each of the three speedboat models using the current system of allocating overhead.

Superior Deluxe Ultra

Cost per unit ? ? ?

(B) Calculate the unit cost of each of the three speedboat models using the proposed activity-based costing system of allocating overhead.

SuperiorDeluxe Ultra

Cost per unit ???