Activity Activity Cost Pools Costs Machine setup $340,000 Cost Drivers Setup hours Driver Consumption 5,000 Materials handling 100,000 Pounds of materials 20,000 Electric power 24,000 Kilowatt-hours 24,000 A B Number of units produced 5,000 10,000 Direct materials cost $36,000 $30,000 Direct labor cost $27,000 $34,000 Number of setup hours 100 100 Pounds of materials used 2,000 1,000 Kilowatt-hours 2,000 2,000 Required: 1. Use activity-based costing to determine a unit cost for each product. (Round your final answers to 2 decimal places.) Cost per Unit Product A Product B