Amung 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. Assume here that the total expected direct labor hours and the total direct labor hourse used are equivalent. Product X Product Y Production units 20,000 2,000 Direct materials cost per unit $50.00 $40.00 Direct labor cost per hour $10.00 $10.00 Direct labor hours per unit 1.7 hours/unit 3 hours/unit Total Direct labor hours used 34000 hours 6000 hours Overhead Cost pool Overhead cost Total activity Activity Consumption Product X Product Y Machine setup $60,000 1,000 setups 300 setups 700 setups Engineering change order 40,000 100 orders 20 orders 80 orders Facility rent 90,000 1,000 sq. feet 300 sq. feet 700 sq. feet Required: (1) Compute the unit manufacturing cost of each product under the traditional Job-order costing system based on direct labor hours. No rounding (2) Compute the unit manufacturing cost of each product under the activity-based costing system