Larabee Company produces two types of product, flat and round, on the same production line. For the current period, the company reports the following data. Direct materials Direct labor Overhead (250% of direct labor cost) Total cost Units produced Average cost per unit Flat S12.000 6.000 15.000 $33.000 10,000 $3.30 Round $24,000 18.000 45.000 $87.000 15,000 S5.80 Total $36.000 24.000 60.000 $120.000 Larabee's controller wishes to apply activity-based costing (ABC) to allocate the $60,000 of overhead costs incurred by the two product lines to see whether cost per unit would change markedly from that reported above. She has collected the following information. Cost $ Overhead Cost Category Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Total overhead 12,600 30.600 16,800 $ 60,000 She has also collected the following information about the cost drivers for each category (cost pool) and the amount of each driver used by the two product lines. Usage Overhead Cost Category Activity Cost Pool) Supervision Depreciation of machinery Assembly line preparation Driver Direct labor cost ($) Machine hours Setups (number) Flat Round $6,000 $18,000 400 hours 500 hours 40 times 80 times Total $24,000 900 hours 120 times Assign these three overhead cost pools to each of the two products using ABC Show each overhead cost allocation by product and the total overhead allocated to each product. Determine average cost per unit for each of the two products using ABC. (Round your answer to 2 decimal places.) Which overhead cost allocation method would you recommend to the controller