Please explain, show work, and be as clear as possible!

Sparks Company produces and distributes only two types of garden sculptures, Plain and Fancy. Estimated and actual direct labor hours are 330,000 for the company as a whole; Plain uses 1 hour of direct labor per unit and Fancy uses 2 hours of direct labor per unit. Sparks pays its workers $10/hour for labor Budgeted cost and activity for each of its three activity cost pools are shown below. Activity Cost Pool Packaging Material Handling Production Setups Budgeted Cost Plain Fancy Total $360,000 70,000 finished units 130,000 finished units 200,000 finished units $262,500 140,000 total parts 210,000 total parts 350,000 total parts $125,000 5 total setups 20 total setups 25 total setups $747,500 Plain sculptures use $5/unit in direct materials, while Fancy sculptures use $8/unit in direct materials. 1) If Sparks uses one cost pool to allocate overhead with direct labor hours as the allocation base (denominator), what is the per unit cost to produce Fancy Sculptures? 2) If Sparks uses ABC based on the activity cost pools given above, what is the cost per unit for Fancy Sculptures