Ch.7 Saved Data concerning Cranur Architects Corporation's two major business lines are given below: Direct materials per square metre Direct labour per square metre Direct labour-hours per square metre Estimated annual output Commercial $ 7.00 $ 45 0.2 DLHS 48,000 m2 Residential $ 4.90 $ 33.75 0.15 Dia 336,000 m2 The company has a traditional costing system in which architecture department overhead is applied to units (square metres of architectural drawings) based on direct labour-hours. Data concerning architecture department overhead and direct labour-hours for the upcoming year appear below. Estimated total architecture department overhead Estimated total direct labour-hours $804,000 60,000 DLH Requirect 1. Determine the unit costs of the Commercial and Residential products under the company's traditional costing system. (Round your answers to 2 decimal places.) Commercial Residential Unit cont saved He 1. Determine the unit costs of the Commercial and Residential products under the company's traditional costing system. (Round your answers to 2 decimal places.) 3 Commal Residential Unit cost Shipped 2. The company is considering replacing its traditional costing system for determining unit product costs for external reports with an ABC system. The ABC system would have the following three activity cost pools: Expected Activity hetivities and Activity Measures Supporting direct labour (direct labour-hours) Draving software modifications (changes) Quality review and technical checks (teata) Estimated Overhead Cost $720,000 72,000 12,000 Comercial Residential 9.600 50,400 240 60 192 48 Total 60,000 300 240 Total service department overhead coat $804.000 Determine the unit costs (cost per square metre of architectural drawings) of the Commercial and Residential lines of business under the ABC system. (Round your answers to 2 decimal places.) Commercial Residential Unit cost