2. The company is considering replacing its traditional costing system for determining unit product costs for external reports with a ABC system. The ABC system would have the following three activity cost pools: Activities and Activity Measures Supporting direct labour (direct labour-hours) Drawing software modifications (changes) Quality review and technical checks (tests) Total service department overhead cost Expected Activity Estimated Overhead Cost Commercial Residential Total $360,000 36,000 4,800 120 25,200 30 30,000 150 6,000 $402,000 96 24 120 Determine the unit costs (cost per square metre of architectural drawings) of the Commercial and Residential lines of business under the ABC system. (Round your answers to 2 decimal places.) Unit cost Commercial Residential