ABC Skis Inc. manufactures and distributes three types of water skis: beginner, intermediate, and advanced. Production is highly automated for the beginner model, whereas the intermediate and advanced models require increasing degrees of labour, depending on the shaping and finishing processes. ABC Skis Inc. applies all indirect costs to production using a single predetermined overhead (OH) rate based on direct labour hours. A consultant recently suggested that ABC Skis Inc. switch to an ABC system and assembled the following information: In addition, management estimates that 30,000 DLHs will be used in the upcoming year, at a rate of $14 per hour. Assume that the following activity took place in the first month of the upcoming year. Calculate the production cost per unit for each product line in the first month of the upcoming year, using normal costing and DLHs as the calculation base. Calculate the production cost per unit for each product line in the first month of the upcoming year, using ABC. The President of ABC Skis Inc. would like you to explain to him why the production costs differ under the two methods and He would also like you to help him decide whether he should switch to an ABC system by discussing the strengths and weakness of the ABC system and by making a recommendation