3. Determine the unit product cost of each of the company's two products under activity-based costing system (35 marks) Shoe Express, Inc., manufactures two types of shoes, B-Ball and Marathon. The B-Ball shoe has a complex design that uses gel-filled compartments to provide support. The Marathon shoe is simpler to manufacture and uses conventional foam padding. Following is the data provided about these two products: B-Ball shoe Marathon shoe $34 Direct Materials per unit $14 Direct Labour $5.00 Direct labour hours per 0.80 unit per unit $17.00 2.0 I Annual production 20,000 10,000 The company has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour cost. The firm's estimated total manufacturing overhead for the year is $453,960. Font Paragraph F Styles 20 40 60 Quality Control Advertising 48 12 60 Estimated MOH cost Activities & Drivers Quality Control Advertising Total $252,000 $201,960 $453,960