Check my work Hakara Company has been using direct labor costs as the basis for assigning overhead to its many products. Under this allocation system, product A has been assigned overhead of $19.92 per unit, while product B has been assigned $11.86 per unit. Management feels that an ABC system will provide a more accurate allocation of the overhead costs and has collected the following cost pool and cost driver information: Cost Pools Activity Costs Machine setup $ 284,000 Materials handling 75,000 Electric power 26,000 Cost Drivers Setup hours Pounds of materials Kilowatt-hours The following cost information pertains to the production of A and B, just two of Hakara's many products: B Number of units produced Direct materials cost Direct labor cost es Number of setup hours Pounds of materials used Kilowatt-hours Required: 5,000 10,000 $ 25,000 $ 33,000 $ 28,000 $ 39,000 100 1,000 100 2,000 2,000 2,000 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 < Prev 5 of 6 Next >