Sheddon Industries produces two products. The products' identified costs are as follow:

Product A:

Direct Materials: 14,000

Direct Labor 18,000

Machine hours: 3,000

Units produced: 4,000

Product B:

DM: 21,000

DL: 18,000

Machine hours: 6,000

Units produced: 5,000

The company's manufacturing overhead costs of $108,000 are allocated based on machine hours.

What amount of overhead costs would be assigned to Product A? I know the answer is $36,000, but how do you calculate the answer?

What is the product cost per unit for product b? I know the answer is $22.2, but how do you calculate the answer?