Summit Company makes two models of snowboards, the Junior and the Expert. Its basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Junior $ 92 51 390 4,000 units Expert $ 115 75 615 9,000 units Summit has monthly overhead of $484,746, which is divided into the following activity pools: Quality control Setup costs Maintenance Engineering $136,364 163,020 78,840 Total 106,522 $ 484,746 The company also has compiled the following information about the chosen cost drivers: Junior Number of setups required 60 Expert 86 Total 146 Number of inspections 975 675 1,650 Number of machine hours 350 650 1,000 Number of engineering hours 352 612 964 Assuming an ABC system, assign overhead costs to each product based on activity demands. Note: Round your intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount. Overhead Assigned To Expert Overhead Assigned To Junior Setup Cost $ 934 $ 934 Quality Control $ 99 $ 99 Maintenance $ 79 $ 75 Engineering $ 42 $ 5 Total Overhead Cost $ 1,154 $ 1,113 Calculate the production cost per unit for each of Summit's products with an ABC system. Note: Round your intermediate calculations and final answers to 2 decimal places. Unit Cost Junior Expert < Required 5 Required 7 > Calculate Summit's gross margin per unit for each product under an ABC system. Note: Round your intermediate calculations and final answers to 2 decimal places. Gross Margin Junior Expert Compare the gross margin of each product under the traditional system and ABC. Note: Round your answers to 2 decimal places. Gross Margin (Traditional) Gross Margin (ABC) Junior Expert