ABC Sunny Days makes two products, beach chairs and beach umbrellas. Data regarding the two products follows: DI hrs per unit Chairs Umbrellas .50 .25 Production 8,000 units 24,000 units Additional information: a. Chairs require $12 in direct material and umbrellas require $18. b. The direct labor rate is $20 per hour. The ABC system has the following activity cost pools: Activity Use Cost pool Activity O/H cost Chairs Umbrellas Total Machine setups Processing # set-ups $ 30,000 150 50 200 #mach hrs $165,000 General factory # dl hours $205,000 5,000 ? 1,000 ? 6,000 ? 1. Determine the unit cost for each product using traditional costing (dl hours) and ABC. Round to 2 decimal places. Chair Umbrella Traditional Costing ABC