Vernon Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow: Vernon allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $62,500 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.) o. Compute the profit for each product