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

	Product A			Product B
Direct materials	$	15 per unit		$	30 per unit
Direct labor hours		0.5 DLH per unit			1.5 DLH per unit
Machine hours		0.4 MH per unit			1.2 MH per unit
Batches		200 batches			360 batches
Volume		16,000 units			3,600 units
Engineering modifications		18 modifications			82 modifications
Number of customers		800 customers			720 customers
Market price	$	55 per unit		$	220 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		53,600		Machine hours
Setup costs		160,800		Batches
Nonmanufacturing
Customer service		121,600		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.)