2 value: . 1.50 points X'lreme Pathnder Sailing pn'ce perunit 5 133.00 S 901]] Direct materials per unit 3 64.40 $ 51 .00 Direct labor per unit 5 13.50 S 9.00 Direct labor-hours per unit 1.5 DLHs 1.0 DLHs Estimated annual production and sales 22,000 unit: 730]] units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data oonoeming manufacturing overhead and direct labor- hours for the upcoming year appear below: Estimated total manufactunng overhead $2,438,000 Estimated total dired laborhours 106,000 DLHs Requlred: 1. Compute the product margins for the Xtreme and the Pathnder products under the company's traditional oostirg system. (Do not round your Intan'nedlate calculatlons.) 2. The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (the Other cost pool includes organization-sustaining costs and idle capacity costs): Activities Hid AolivityMeeeLI'ee Overhead Cod Xireme PM To\" Supporting direct labor (direct laborhours) 3 646,600 33,000 73,000 106,000 Batch setups (setups) 969.000 330 240 570 Product sustaining (number of products) 730.000 1 'l 2 Other 42.400 NA NA NA Total manufactunng overhead cost 5 2.433.000 Compute the product margins forthe Xtreme and the Pathnder products under the activity-based costing system. (Negatlve product marglns should he Indlcated wlth a mlnus slgn. Round your Interrnedlats calculatlons to 2 declmal places.) I-: 3. Prepare a quantitative comparison ofthe traditional and activity-based cost assignments. (Do not round Interrnedlahe calculstlons. Round your "Percentage" answer to 1 declmal place. (Le. .1234 should be entered as 12.3)] __I__I_ Total cost assigned In products 5 O S 0 0