ABC vs. Traditional Costing Systems Comparison Nutty Co. makes two variety of snack mixes: Sweet and Spicy. Since the Snack-o-matic is the primary driver of costs for both bagged mixes, Nutty Co. currently uses a traditional costing system to assign MOH costs, on the basis of direct labor-hours. Direct materials cost per bag Direct Labor cost per bag Labor hours per bag Number of bag produced Sweet Spicy $ 2.50 $ 3.25 $ 1.10$ 1.00 0.15 0.20 8,500 10,000 Additional information: Total estimated manufacturing overhead costs $ 50,000 Compute the predetermined overhead rate assuming that the company continues to apply the manufacturing overhead cost on the basis of direct labor-hours. Then calculate the unit product cost of each product. Predetermined overhead rate per (