$\backslash$table$[[,$Product C$,$Product D$],[$Unit product cost,$$,58\mathrm{.}19,$$$,73\mathrm{.}26]]$

b$.$ The company is considering using an activity$-$based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor$-$hours. The activity$-$based costing system would use three activity cost pools. Data relating to these activities for the current period are given below:

$\backslash$table$[[,$Estimated Overhead,Exp$$cted Activity$],[$Activity Cost Pools,Costs,Product C$,$Product D$,$Total$],[$Machine setups,$$12,890,180,190,370],[$Purchase orders,$77,340,960,1,300,2,260],[$Order size,$94,680,7,885,6,700,14,585],[$Total$,$$$184,910,,,]]$

Determine the unit product cost of each product for the current period using the activity$-$based costing approach. $($Round your intermediate calculations and final answers to $2$ decimal places.$)$

$\backslash$table$[[,$Product C$,$Product D$],[$Unit product cost,vdots,$]]$