XYZ Company produces and sells 2 products, Lambda and Gamma, and the production process goes through two departments. Traditionally Manufacturing Overhead cost is applied on the basis of direct labor hours (DLH); estimated M/O cost is $5,757,500 and the estimated DLH is $12,250 for the most recent period. The team decided to replace traditional plantwide costing system to activity-based costing system. There are 3 activity cost pools which represent 3 activity areas at the plant.

ACTIVITY	ESTIMATED M/O COST	COST DRIVER
Materials Handling	$305,000	Number of parts
Cutting	$3,100,000	Number of parts
Assembly	$2,450,000	DLH

	Units Manufactured	Total Direct Material Cost	Number of Parts	DLH
Lambda	7,500	$900,000	150,000	11,250
Gamma	150	$40,000	5,500	750

Direct Labor wage rate is $30 per hour.

a) Compute total cost per unit (for lambda and gamma) using traditional plantwide approach. (round your numbers)

b) Compute total cost per unit (for lambda and gamma) using activity-based approach. (round your numbers)