Summertime Plexus Productions recently switched to using an activity-based costing (ABC) system. The company produces two products CYT56 & RWK29. The monthly production and sales volume of CYT56 is 900 units and of RWK29 is 750 units. There are three activity cost pools with the following expected activities and estimated total costs for the month: Activity Estimated Expected Activity Expected Activity Total Cost Pool Cost CYT56 RWK29 Activity 1 $40,000 300 500 800 Activity 2 $27,000 700 200 900 Activity 3 $53,200 800 3,000 3800 Using ABC, the OH cost per unit of CYT56 is approximately: Using ABC, the OH cost per unit of RWK29 is approximately