The following activity-based costing information applies to Enlightened Corporation, which manufactures two lamp products: Sunlight and Moonlight. Data regarding the two products follow: Direct Labor-Hours per Unit Annual Production Sunlight 1.25 12,000 units Moonlight 0.50 48,000 units Additional information about the company follows: a. Sunlight requires $25 in direct materials per unit and Moonlight requires $10. b. The direct labor wage rate is $20 per hour. c. The ABC system has the following activity cost pools: Activity Cost Pool Activity Measure Estimated Overhead Cost Estimated Activity Sunlight Moonlight Total Machine setups Number of setups $84,000 480 320 800 Special processing Machine-hours $300,000 2,000 4,000 6,000 General factory Direct labor-hours $540,000 15,000 12,000 27,000 Required: Determine the unit product cost of each product according to the ABC system.