Data concerning Cranur Architects Corporation's two major business lines are given below: Commercial Direct materials per square metre $ 8.00 $ Residential 5.60 Direct labour per square metre $ 49 $ 36.75 Direct labour-hours per square metre Estimated annual output 0.2 DLHS 0.15 DLHS 24,000 m 168,000 m The company has a traditional costing system in which architecture department overhead is applied to units (square architectural drawings) based on direct labour-hours. Data concerning architecture department overhead and direct the upcoming year appear below: Estimated total architecture department overhead Estimated total direct labour-hours $402,000 30,000 DLHS Required. 1. Determine the unit costs of the Commercial and Residential products under the company's traditional costing syste answers to 2 decimal places.) Answer is complete but not entirely correct. e the unit costs of the Commercial and Residential products under the company's traditional costing system. ( 2 decimal places.) wer is complete but not entirely correct. Commercial $ Residential 83.80 $ 44.36 pany is considering replacing its traditional costing system for determining unit product costs for external report m. The ABC system would have the following three activity cost pools: es and Activity Measures ng direct labour (direct labour-hours) software modifications (changes) review and technical checks (tests) Estimated Overhead Cost $360,000 36,000 6,000 AGA Expected Activity Commercial Residential Total 4,800 25,200 120 30 30,000 150 96 24 120 -nsidering replacing its traditional costing system for determining unit product costs for external repor system would have the following three activity cost pools: ivity Measures labour (direct labour-hours) odifications (changes) technical checks (tests) rtment overhead cost Expected Activity Estimated Overhead Cost Commercial $360,000 4,800 Residential 25,200 Total 30,000 36,000 120 30 150 6,000 $402,000 96 24 120 osts (cost per square metre of architectural drawings) of the Commercial and Residential lines of busines -und your answers to 2 decimal places.) -mplete but not entirely correct. mercial Residential 71.60 S 44.20