4 QUATA Factory produces 2 types of products, "DEL" and "STA". It expects to produce 17,500 units of DEL and 25,000 units of STA. Direct material cost in 2023 is expected to be $18.00 per unit for DEL and $19.00 per unit for STA. QUATA total direct labour cost for DEL is expected to be $1,200,000 and $750,000 for STA. Other manufacturing costs are considered as overhead. The estimated total annual overhead for the year is $800,000. Currently, QUATA allocates its overheads based on direct labour hours. DEL requires 2 direct labour hours, while STA requires 3 direct labour hours per unit to complete. The company is deciding to use the activity-based costing (ABC) system to allocate all its overheads. The company estimates that Processing costs amounts to $350,000; Maintenance costs amounts to $250,000; and Setup costs amounts to $150,000. QUATA obtained the following information Activity Cost driver DEL STA Processing Processing Hours 100,000 150,000 Maintenance Machine Hours 70,000 130,000 Setup No. of Setups 1 2 Required: a) Calculate the total cost of DEL and total cost of STA (assuming that the expected no. of units are produced) using the traditional costing system. b) Calculate the total cost of DEL and total cost of STA (assuming that the expected no. of units are produced) using the activity-based costing system