Zachary Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow:

	Basco Boards			Shimano Boards
Production costs
Direct materials	$	25.90		$	39.80
Direct labor	$	31.90		$	54.80
Allocated overhead	$	15.95		$	21.80
Total units produced and sold		5,900			9,900
Total sales revenue	$	551,650		$	1,376,100

Zachary allocates production overhead using activity-based costing. It allocates delivery expense and sales commissions, which amount to $63,500 per quarter, to the two products equally. Required

1. Compute the per-unit cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

2. Compute the profit for each product.