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. Use the data for Estimated
Activity Overhead Expected Activity
Cost Pool Costs Product C Product D Total
Machine setups $ 13,630 130 160 290
Purchase orders 85,750 750 1,000 1,750
General factory 67,760 4,000 2,160 6,160
$167,140
Determine the unit product cost of each product for the current period using the activity-based costing approach.