Thornton Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Basco Boards Shimano Boards Production costs Direct materials Direct labor Allocated overhead Total units produced and sold Total sales revenue $ 25.60 $ 31.60 $ 15.80 5,600 $515,200 $ 39.20 $ 54.20 $ 21.20 9,600 $1,305,600 Thornton allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $62,000 per quarter, to the two products equally. Required a. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.) b. Compute the profit for each product. Basco Boards Shimano Boards $ 117.83 a. Cost per unit $ 78.54 b. Profit