Answer all the questions. Please show your work

4) Sparks Company produces and distributes two types of garden sculptures, Plain and Fancy. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 64,000 plain units and 49,150 fancy units.

		Budgeted Activity
Activity Cost Pool	Budgeted Cost	Plain	Fancy
Packaging	$360,000	70,000 finished units	130,000 finished units
Material handling	$262,500	140,000 total parts	210,000 total parts
Production setups	$125,000	5 total setups	20 total setups

a. Compute the approximate overhead cost per unit of Plain under activity-based costing.

b. Compute the approximate overhead cost per unit of Fancy under activity-based costing.