2. Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of direct labour-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows during the upcoming year: Rascon Parcel Total Engineering design time (in hours) 6, 000 3, 000 9 , 000 Compute the unit product costs for the two products using the proposed ABC system. (Do not round intermediate calculations and round your final answers to 2 decimal places.) Rascon Parcel Unit product cost

Harrison Company makes two products and uses a conventional costing system in which a single plantwide, predetermined overhead rate is computed based on direct labour-hours. These products are customized to some degree for specific customers. Data for the two products for the upcoming year follow: Rascon Parcel Direct materials cost per unit 29.50 $ 23.50 Direct labour cost per unit 27.00 4.50 Direct labour-hours per unit 0.90 0.40 Number of units produced 31, 000 120, 080 Required: 1. The company's manufacturing overhead costs for the year are expected to be $868,000. Using the company's traditional costing system, compute the unit product costs for the two products. (Do not round intermediate calculations and round your final answers to 2 decimal places.) Rascon Parcel Unit product cost