Blossom, Inc. is a manufacturer of fine quality lamps and currently offers two kinds: floor lamps and desk lamps. Each floor lamp needs 2.0 direct labor hours and 3.0 pounds of direct materialswhile each desk lamp needs 1.4 direct labor hours and 1.65 pounds of direct materials. The company currently utilizes a traditional costing system, but management has recently established an exploratory committee to investigate whether a switch to Activity-Based Costing (ABC) might be beneficial. The key activities are as follows: Machining; $22.00 per machining hour; Factory Utilities, $3.70 per square foot; and Supervisor Wages, $13.00 per hour. Blossom has Bathered the following information about production and related costs: Under a traditional costing system, Manufacturing Overhead (MOH) is estimated at 88% of the direct labor costs. What is the per-unit cost for desk lamps under a traditional costing system? What is the per-unit cost for desk lamps under ABC? (Do not round intermediate colculations: Traditional, \$15.95: ABC, $12.87 Traditional, 57,74,ABC,$17.53 Traditional, \$17.53;ABC, \$7.74 Traditional, $12.87;ABC,$15.95 Sandhill, Inc. manufactures soy candles in the Southeast region of the United States. The company has reported the following costs for its rose-scented line of candles: Glass Containers, \$28000; Cotton Wicks, \$20000; Candle Assembly Wages, \$45000; Shipping. \$26500: Package Assembly Wages, $5500; and Candle Lids, $5462. Its manufacturing overhead (MOH) will be 90% of their direct labor (DL) costs. You are reviewing the work of a fellow accountant and confirming calculations for the traditional costing numbers. What are the total product costs for the rose-scented line of candles? $14941200 $176942.80 $207462.00 $130462.00