Benson Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility

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Benson Sporting Goods Corporation makes two types of racquets,
tennis and badminton. The company uses the same facility to make
both products even though the processes are quite different. The
company has recently converted its cost accounting system to
activity-based costing. The following are the cost data that Jane
Price, the cost accountant, prepared for the third quarter of 2018
(during which Benson made 71,500 tennis racquets and 30,000
badminton racquets).
Inspectors are paid according to the number of actual hours worked,
which is determined by the number of racquets inspected. Engineers
who set up equipment for both products are paid monthly salaries.
TV commercial fees are paid at the beginning of the quarter.
Facility-level cost includes depreciation of all production
equipment.

Required
Compute the cost per unit for each product.
If management wants to price badminton racquets 30 percent above
cost, what price should the company set?