The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period. Number of units produced Direct labor @ $20 per direct labor hour (DLH) Direct materials cost Overhead costs: Machine setup Quality inspections Product A 20,000 units 0.50 DLH per unit $ 4 per unit Total Cost $ 2,000.00 31,000.00 Activity Driver setups inspections Product A 6 setups 80 inspections Product B 4,000 units 2.00 DLH per unit $ 35 per unit Product B 14 setups 120 inspections Total $ 33,000.00 Using activity-based costing to allocate overhead costs, the total product cost per unit for Product A is: