ABC Home Run Pracce! Come-On-In Manufacturing produces two types of entry doors: Deluxe and Standard Come-On-In compiled the following data for the two products FFFFFEstimatedunitproductionDirectmaterialcosts/unitDirectlaborcosts/unitDirectlaborhours/unitStandard2,400units$15.00$40.002hoursDeluxe800units$40.00$50.001.5hours The company estimated it would incur $96,000 in manufacturing overhead costs during current period. Overhead currently is applied to the products on the basis of direct labor hours. Last year, Come-On-In Manufacturing purchased an expensive robotics system to allow for more decorative door products in the deluxe product line. The CFO suggested that an ABC analysis could be valuable to help evaluate a product mix and promotion strategy for the next sales campaign. She obtained the following ABC information for 2010 : Required: a. Using the current system, compute predetermined overhead rate and unit product cost of each type of door. b. Using ABC, compute ABC rate and unit product cost of each type of door c. Explain why there are difference in unit product costs under current system and under activity based costing