$[$The following information applies to the questions displayed below.$]$

Kilbourne Appliances produces two models of beverage coolers for homes and offices, the KA$-15$ and the KA$-24.$ Data on

operations and costs for March follow.

Required:

a$.$ Compute the individual product costs per unit assuming that Kilbourne Appliances uses direct labor$-$hours to allocate overhead to

the products.

b$.$ Compute the individual product costs per unit assuming that Kilbourne Appliances uses machine$-$hours to allocate overhead to the

products.

Compute the individual product costs per unit assuming that Kilbourne Appliances uses direct labor$-$hours to allocate overhead

to the products.

Note: Do not round your intermediate calculations. Round your final answers to $2$ decimal places.