ABC Company uses an overthead costing system based on direct labor hours for its two products X and Y. The company is considering adopting an activity-based costing system, and collects the following information for the month of October. All the manufacturing overhead has been split into three activity cost pools: Machine setup cost, Engineering Change Order cost and Facility cost pools. (3+4+2=9 points) (a) Compute the unit manufacturing costs of each product under a traditional (i.e. volume based) costing system using "direct labor cost" as the allocation basis. (b) Compute the unit manufacturing costs of each product under the activity-based costing system. Use the overhead cost pools and the corresponding activity for each pool that have been provided to you for allocating overhead costs. (c) Which product appears "more expensive" to manufacture under a traditional costing system compared to ABC costs? Why