Two products are manufactured by FBGNPU422 Corp. FBGNPU422 uses conventional job-order costing with a plantwide predetermined overhead rate and direct labor hours as the allocation base FBGNPU422's records reveal the following per-unit costs for direct materials and direct labor Product A Product B Production volume (units) 5,000 2.000 Direct materials $42 $37 (ID#12705) Direct labor: 2 hours at $10/hour $20 5 hours at $10/hour $50 FBGNPU422's accountants are thinking about a shift to activity-based costing and they collected the following MOH data: Expected Activity Activity Cost Pool Estimated OH Cost Activity cost driver Product A Product B $360,000 Setups Number of setups 80 40 General factory $2,140,000 Direct labor hours 10,000 10,000 Machine processing $280,000 Machine hours 2.000 1,000 Q: Assuming that FBGNPU422's actual and expected direct labor hours are the same, what is the unit product cost of Product Bunder conventional job-order costing? A: $