Apple/Orange Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The companyhas two products, B40W and C63J, about which it has provided the following data:

Direct materials per unit	B40W $ 34.90	C63J $ 63.70
Direct labor per unit	$ 20.80	$ 62.40
Direct labor-hours per unit	0.80	2.40
Annual production (units)	35,000	15,000

The company's estimated total manufacturing overhead for the year is $2,656,000 and the company's estimated total direct labor-hours for the year is 64,000.

The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:

Activities and Activity Measures Estimated OverheadCost

Assembling products (DLHs) $ 1,216,000

Preparing batches (batches) 480,000

Milling (MHs) 960,000

Total $ 2,656,000

Activities	B40W	C63J	Total
Assembling products	28,000	36,000	64,000
Preparing batches	2,304	2,496	4,800
Milling	1,088	2,112	3,200

Required:

1. Determine the unit product cost of each of the B40W under the traditional costing system.

2. Determine the unit product cost of each of the B40W under activity-based costing system.