Solomon Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Basco Boards Shimano Boards Production costs Direct materials Direct labor Allocated overhead Total units produced and sold Total sales revenue $ 25.40 $ 31.40 $ 15.70 5,400 $491,400 $ 38.80 $ 53.80 $ 20.80 9,400 $1,259,600 Solomon allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $61,000 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the profit for each product. Basco Boards Shimano Boards a. Cost per unit b. Profit