Altima Company uses an overhead costing system based on direct labor hours for its two products X and Y. The company is considering adopting an activity-based costing system, and collects the following information for the month of October. Production units Direct materials cost per unit Direct labor cost per hour Direct labor hours Product X Product Y 20,000 2,000 $ 50.00 $40.00 $ 10.00 $ 10.00 34,000 6,000 Overhead Overhead Cost pool cost Machine setup $60,000 Engineering change order 40,000 Facility rent 90,000 Total Activity Consumption activity Product x Product Y 1,000 setups 300 700 100 orders 20 80 1,000 sq. feet 300 700 Required: (1) Compute the unit manufacturing cost of each product under a volume-based costing system based on direct labor hours. (2) Compute the unit manufacturing cost of each product under the activity-based costing system