Case 1 (7.5 Marks) Tommy Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate base direct labour-hours (DLHs). The company has two products, B40W and C63J, ab- which it has provided the following data: B40W C63J Direct materials per unit... $34.90 $63.70 Direct labor per unit. $20.80 $62.40 Direct labor-hours per unit. 0.80 2.40 35,000 15,000 Annual production... The company's estimated total manufacturing overhead for the year is $2,656,000 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 determin its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DLHs). Preparing batches (batches). Milling (MHs).. Total. Estimated Overhead Cost $1,216,000 480,000 960,000 $2.656.000 B40W C63J Total Activities Assembling products. 28,000 36,000 64,000 Preparing batches.. Milling... 2,304 2,496 4,800 1,088 2,112 3,200 Required: a. Determine the unit product cost of each of the company's two products unde traditional costing system. b. Determine the unit product cost of cach of the company's two products under activity-based costing system.