Toledo Pump Company manufactures two different types of pumps: centrifugal and displacement. The Company uses an activity-based costing system to allocate production overhead costs. The following are the estimated cost data for the period.

The number of units to be produced during the period are Centrifugal 1,800 units; Displacement 1,200 units.

Raw materials and direct labor costs per unit are as follows:

Direct Costs per Unit	Centrifugal	Displacement
Raw Materials (cost per unit)	$120	$160
Direct Labor (cost per unit)	$90	$120

Production overhead costs for the period are as follows:

Category	Estimated Cost	Cost Driver	Use of Cost Driver
Unit-level overhead costs	$84,000	Number of units	Centrifugal: 1,800 units Displacement: 1,200 units
Product-level overhead costs	$42,000	Number of parts	Centrifugal: 52 parts Displacement: 68 parts
Facility-level overhead costs	$78,000	Specified percentage	Centrifugal: 60% Displacement: 40%
Total	$204,000

Required:

1. Compute the total cost for each of the two products (including raw materials, labor, and production overhead).

2. Compute the costs per unit for each product (round amounts to two decimal places).

3. What sales price should be set for each of the two products if Toledo Pump Company seeks to price its products at cost plus 35 percent.