Accounting. Please show all work

JPL Company manufactures two models of pagers with an annual production volume of 500,000 units each. Historically, JPL used a traditional overhead allocation system with direct labor hours as the allocation base for all manufacturing overhead costs. The total manufacturing overhead costs, as well as the total direct material and direct labor costs ofboth products for the cument year are given in Table 1 Recently, JPL installed a2-stage activity based costing system and, subsequently identified six main activities to be responsible for most of the manufacturing overhead costs. The resource costs were distributed to these activities through a stage 1 percentage allocation process (ot shown resulting the activity costs shown in Table 2. The activities, their cost drivers, and total driver activity level are shown in Table 3. Besides establishing the data in Tables 2 and 3, the ABC system also measured the levels of each driver required by the two products. These data are given in Table 4 (a Determine the total cost per unit for each product using the traditional overhead allocation system. (b) Determine the total cost per unit for each product using the ABC system