South Pacific Sporting Ltd manufactures two types of field hockey sticks Regular and SuperPro. The following data have been obtained: Regular Superpro Direct materials cost per unit $33.00 $38.00 Direct labor cost per unit $32.00 $44.00 Direct labor hours 12,000 3,000 Machine hours 2,000 4,000 Engineering hours 450 450 Number of setups 5 20 Number of units 8,000 2,200 Overhead costs are assigned to products on the basis of direct labor hours. The overhead costs consist of the following items: Overhead Cost Item Amount__________ Setup costs $ 250,000 Engineering costs 180,000 Machine costs 900,000 $1,330,000 Required: 1. Using direct labor hours to allocate overhead costs, determine the cost per unit for each product. 2. Using activity-based costing, determine the cost per unit for each product