b. The company is considering using an activity-based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below: Expected Activity Activity Cost Pools Machine setups Purchase orders Order size Total Estimated Overhead Cost $ 14,390 81, 840 103,680 $199,910 Product C Product D 330 340 1,260 1,600 14,350 Total 670 2,860 31,010 16,660 Determine the unit product cost of each product for the current period using the activity-based costing approach. (Round your intermediate calculations and final answers to 2 decimal places.) Product C Product D Unit product cost