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Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $21.54 per unit, while product B has been assigned $12.77 per unit. Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information: Activity Activity Driver Cost Pools Costs Cost Drivers Machine setup $194, 000 Consumption Setup hours 2, 000 Materials handling 75,000 Pounds of materials 15 , 000 Electric power 60, 000 Kilowatt-hours 30, 000 The following cost information pertains to the production of A and B, just two of Hakara's many products: Number of units produced 5,000 10, 000 Direct materials cost $24, 000 $34, 000 Direct labor cost $30, 000 $42, 000 Number of setup hours 100 100 Pounds of materials used 2, 000 2, 000 Kilowatt-hours 2, 000 2, 000 Required: 1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.) Cost per Unit Product A Product B