Carlton's Kitchens makes two types of pasta makers: Strands and Shapes. The company expects to manufacture 80,000 units of Strands, which has a per-unit direct material cost of 10 and a per-unit direct lobor cost of $60. It also expects to manufacturo 20,000 units of Shapes, which has a per unit material cost of $15 and a per unit direct labor cost of $40. It is estimated that Strands will use 160,000 machine hours and Shapes will require 40,000 machine hours. Historically, the company has used the traditional allocation method and applied overhead at a rate of $21 per machine hour. It was determined that there were three cost pools, and the overhead for each cost pool is shown Machine Setups $99,000 Machine Processing 4,000,000 Material Requisitions 100,000 Total Overhead $4,199,000 The cost driver for each cost pool and its expected activity is shown: Strands Shapes Total Machine Setups 110 220 330 Machine Hours 160,000 40,000 200,000 Parts Requisitions 80 120 200 A. What is the per-unit cost for each product under the traditional allocation method? Round your answers to two decimal places. Strands Shapes Total per unit cost 6. What is the per-unit cost for each product under ABC costing? Round your answers to two decimal places Strands Shapes Total costs C. Compared to ABC costing, was each product's overhead under or overapplied? D. By how much was overhead under- or overapplied for each product? Round your answers to two decimal places. Overhead Amounts each cost pool is shown: Machine Setups $99,000 Total Overhead 330 80 Machine Processing 4,000,000 Material Requisitions 100,000 $4,199,000 The cost driver for each cost pool and its expected activity is shown: Strands Shapes Total Machine Setups 110 220 Machine Hours 160,000 40,000 200,000 Parts Requisitions 120 200 A. What is the per-unit cost for each product under the traditional allocation method? Round your answers to two decimal places. Strands Shapes Total per unit cost $ B. What is the per-unit cost for each product under ABC costing? Round your answers to two decimal places, Strands Shapes Total cost s C. Compared to ABC costing, was each product's overhead under- or overapplled? D. By how much was overhead under-or overapplied for each product? Round your answers to two decimal places. Overhead Amounts Strands Shapes