Bernie Company makes two products wheels and pedals and reports the following in

Bernie Company makes two products wheels and pedals and reports the following information:Direct Labor Hours Per UnitAnnual ProductionWheels0.810000 unitsPedals0.440000 unitsWheels require $12 per unit in direct material and pedals require $8 per unit in direct material. The direct labor rate for both products is $12 per hour. Wheels require special processing that pedals do not require.The activity-based costing system used by Bernie reflects the following cost pools identified by the company:Activity Cost PoolEst. Overhead CostsActivityTotalWheelsPedalsNumber of machine setups$72000100300400Machine hours/special processing$200000500005000General overhead (direct labor hours)$81600080001600024000Compute the activity rate for each activity cost pool. What is the unit cost of wheels and what is the unit cost of pedals?