Walnut Systems produces two different products, Product A, which sells for $136 per unit, and Product B, which sells for $191 per unit, using three different activities: Design, which uses Engineering Hours as an activity driver; Machining, which uses machine hours as an activity driver; and Inspection, which uses number of batches as an activity driver. The cost of each activity and usage of the activity drivers are as follows:

	cost	usage by product a	usage by product b
Design (engineering hours)	$166,108	214	310
Machine (machine hours)	$569,240	1,180	3,100
Inspection (batches)	$31,000	43	19

Walnut manufactures 10,000 units of Product A and 7,000 units of Product B per month. Each unit of Product A uses $42 of direct materials and $13 of direct labor, while each unit of Product B uses $65 of direct materials and $34 of direct labor.

f. Determine the manufacturing cost per unit for Product A. (Round your answer to 2 decimal places.) g. Determine the manufacturing cost per unit for Product B. (Round your answer to 2 decimal places.) h. Determine the gross profit per unit for Product A. (Round your intermediate calculation to 2 decimal places. Round your answer to 2 decimal places.) i. Determine the gross profit per unit for Product B. (Round your intermediate calculation to 2 decimal places. Round your answer to 2 decimal places.)