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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 $$21\mathrm{.}70$ per unit, while product $B$ has been assigned $$10\mathrm{.}44$ 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:

$\backslash$table$[[$Cost Pools,Activity Costs,Cost Drivers,$\backslash$table$[[$Activity Driver$],[$Consumption$]]],[$Machine setup,$$340,000,$Setup hours,$5,000],[$Materials handling,$100,000,$Pounds of materials,$20,000],[$Electric power,$24,000,$Kilowatt$-$hours,$24,000]]$

The following cost information pertains to the production of A and B$,$ just two of Hakara's many products:

$\backslash$table$[[$Number of units produced,A$,$B$],[$Direct materials cost,$$36,000,10,00$