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: Estimated Overhead Expected Activity Activity Cost Pools Costs Product C Product D Total Machine setups $ 13, 790 270 280 550 Purchase orders 80 , 040 1, 140 1, 480 2 , 620 Order size 100 , 080 12 , 880 11 , 020 23 , 900 Total $ 193 , 910 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