Data concering Cranut 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 $ 48 0.2 DLHS 20,000 m2 Residential $ 4.90 $36.00 0.15 DLHS 140,000 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 $335.000 25,000 DLHS Required: 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 cost 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 Activities and Activity Heasures Supporting direct labour (direct labour-hours) Drawing software modifications (changes) Quality review and technical checks (tests) Total service department overhead cost Estimated Overhead Cost $300,000 30,000 5,000 $335,000 Commercial 4,000 100 80 Residential 21,000 25 20 Total 25,000 125 100 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