Fanning Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow:

Basco Boards Shimano Boards
Production costs
Direct materials $ 24.50 $ 37.00
Direct labor $ 30.50 $ 52.00
Allocated overhead $ 15.25 $ 19.00
Total units produced and sold 4,500 8,500
Total sales revenue $ 389,250 $ 1,062,500
Fanning allocates production overhead using activity-based costing. It allocates delivery expenses and sales commissions, which amount to $56,500 per quarter, to the two products equally.

Required
Compute the per-unit cost for each product.
Note: Do not round intermediate calculations round your answers to 2 decimal places.
Compute the profit for each product.