Sparks Company produces and distributes two types of garden sculptures, Plain and Fancy. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell $64,000$ plain units and $49,150$ fancy units.

Budgeted Activity

Budgeted

Activity Cost Pool

Cost

Plain

$$360\mathrm{.}00070\mathrm{.}000$ finished units

Fancy

$\mathrm{.}130\mathrm{.}000$ finished units

Packaging

Material handling

Production setups

$$262,500140,000$ total parts

$$125\mathrm{.}0005$ total setups

$210,000$ total parts

$20$ total setups

a$.$ Compute the approximate overhead cost per unit of Plain under activity$-$based costing.

costing.

b$.$ Compute the approximate overhead cost per unit of Fancy under activity$-$based