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Prablem 3 B-Data specializes in servers for workgroup, e-commerce, and ERP applications. The company's original job costing system has two direct cost categories: direct materials and direct labor. Overhead is allocated to jobs at the single rate of $22 per direct labor hour. A task force headed by E-Data's CFO recently designed an ABC system with four activities. The ABC system retains the current system's two direct cost categories. Overhead costs are reflected in the four activities. Pertinent data follow: E-Data has been awarded two new contracts, which will be produced as Job A and Job B. Budget data relating to the contraets follow: Requirements 1. Compute the budgeted product cost per unit for each job, using the original costing system (with two direct cost eategories and a single overhead allocation rate). ( 8 Points) 2. Suppose E-Data adopts the ABC system. Compute the budgeted product cost per unit for each job using ABC. (14 Points) 3. Which costing system more accurately assigns to jobs the costs of the resources consumed to produce them? Explain. (Note: support your explanation using the comparison of manufacturing overhead cost per unit between the traditional system and ABC System (2 Points)