Data concerning Cranur Architects Corporations two major business lines are given below:

Commercial $ 9.00 $ 49 Residential $ 6.30 $ 36.75 Direct materials per square metre Direct labour per square metre Direct labour-hours per square metre Estimated annual output 0.1 DLHs 48,000 m2 0.075 DLHs 336,000 m' 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 $1,608,000 30,000 DLHs Requirea: 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