The following data are for the two products produced by Tadros Company.

Product A Product B

Direct materials $ $15$ per unit $ $25$ per unit

Direct labor hours $0\mathrm{.}5$ DLH per unit $1\mathrm{.}5$ DLH per unit

Machine hours $0\mathrm{.}4$ MH per unit $1\mathrm{.}2$ MH per unit

Batches $200$ batches $360$ batches

Volume $16,000$ units $3,600$ units

Engineering modifications $16$ modifications $84$ modifications

Number of customers $800$ customers $720$ customers

Market price $ $50$ per unit $ $200$ per unit

The company's direct labor rate is $$20$ per direct labor hour $($DLH$).$ Additional information follows.

Costs Driver

Indirect manufacturing

Engineering support $ $53,600$ Engineering modifications

Electricity $42,880$ Machine hours

Setup costs $171,520$ Batches

Nonmanufacturing

Customer service $129,200$ Number of customers

Required:

$($Round your per unit cost answers to $2$ decimal places and other answers to nearest whole number. Loss amounts should be indicated with minus sign.$)$