Amanufacturing plant you consult at makes two products (ADA and ETH) and is considering switching to ABC. The following information is available: ETH ADA $ $ Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production 35.25 $ 25.55 16.10 $ 39.10 0.9 1.8 35,000 15,000 $ Estimated total manufacturing overhead Estimated total direct labor-hours 1,727,600 28000 Activities and Activity Measures Assembling products (DLHs) Preparing batches (batches) Axial milling (MHS) Total $ $ $ $ 708,000 297,600 722,000 1,727,600 ADA Total Assembling products Preparing batches Axial milling ETH 19,500 15,000 852 1,564 256 985 34,500 2,416 1,241 Calculate the manufacturing overhead cost per unit of each product under the a) using traditional costing system. b) using activity-based costing system