ipped Exercise 5-28 (Algo) Activity-Based Costing [LO 5-2, 5-3] 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 $23.76 per unit, while product B has been assigned $9.73 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 Machine setup eBook Materials handling Activity Costs $ 248,000 162,000 Cost Drivers Setup hours Electric power 23,000 Ask Pounds of materials Kilowatt-hours Activity Driver Consumption 4,000 18,000 23,000 The following cost information pertains to the production of A and B, just two of Hakara's many products: Number of units produced Direct materials cost Print Direct labor cost References Number of setup hours Pounds of materials used Kilowatt-hours Required: 5,000 $ 23,000 B 10,000 $ 22,000 $31,000 100 $ 25,000 200 2,000 1,000 2,000 4,000 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