ABC Company makes variety of backpacks. The activity centers and budgeted information for factory overhead for the year are: Activity Centers Overhead Costs Cost Driver Materials Handling 4,000,000 Cutting 12,000,000 Assembly 48,000,000 Sewing 10,000,000 Weight of Materials Number of shapes Direct labor hours Machine hours ABC Overhead Rate 4 per pound 25 per shape 135 per labor hour 72 per machine hour Two styles of backpacks were produced in December, the HardBy and the DayDreamer. The quantities and other operating data for the month are: HardBy Direct Material Cost 171,490 Direct Labor Cost 450,000 Direct Materials weight in 50,000 pounds Number of shapes 35,000 Assembly direct labor hours 7,500 Sewing machine hours 12,500 Units Produced 5,000 DayDreamer 222,432 65,900 15,000 15,000 1,200 1,800 1,000 Required: Calculate the cost per unit for each backpack using ABC and Traditional Costing (use direct labor hours)