16 4 points Werger Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, W82R and L485, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) W82R L485 $19.80 $57.90 $25.60 $64.40 0.70 30,800 2.40 22.000 The company's estimated total manufacturing overhead for the year is $3,485,185 and the company's estimated total direct labor-hours for the year is 74,360 The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below Activities and Activity Measures Supporting direct labor (direct labor-hours) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $817,960 648,985 2,018,240 $3.485.185 Activities Supporting direct labor Setting up machines Parts administration Required: W82R 1485 Total 21.560 887 2.430 52.800 3,300 1.810 74,360 4,187 4,240 a. Determine the unit product cost of each of the company's two products under the traditional costing system b. Determine the unit product cost of each of the company's two products under activity-based costing system (For all requirements, round your intermediate calculations and final answers to 2 decimal places.)