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 $ 4.00 $ 47 0.2 DLHS 40,000 na Residential $ 2.80 $35.25 0.15 DLH 280,000 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 $670,000 Estimated total direct labour-hours 50,000 DLHS D 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 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 Measures Estimated Overhead cost Commercial Residential Supporting direct labour (direct labour hours Total $600,00 8,000 Drawing software modification (changes) 42, NO 50,000 60,000 Quality review and technical checks (test 10,000 160 Total service department overhead cost $670,000 200 50 40 250 200 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