VG Company has identified the following cost pools and cost drivers:

The following information pertains to the production of V203 and G 179:

Determine the unit cost for each of the two products using activity-based costing.

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Coat pools Activity costs Cost drivers Machine setup Material handling Electric power S 360,000 100,000 40.000 6,000 setup hours 50,000 pounds of material 80,000 kilowatt-hours Item Number of units produced Direct materials cost Direct labor cost Number of setup hours Pounds of material used Kilowatt-hours V203 5,000 S25,000 $14,000 120 5,000 2.000 G179 15,000 $33,000 $16,000 150 10,000 3.000