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 Cont Pools Machine setups Purchase orders Order size Total Estimated Overhead Coot $ 13,290 78,540 97,000 $108,910 Product C Product D 220 230 1,040 1380 10,005 B.520 Total 450 2,420 18.525 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