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 $ 9.ee 50 0.2 DLHS 28,000 Residential $ 6.30 $37.50 0.15 DLHS 196,000 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 $469,000 35,000 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 Measures Estimated Overhead Cost Comercial Supporting direct labour (direct labour hours) Residential Total Drawing software modifications (changes) $420,000 5,600 29,400 35,000 42,000 140 35 Quality review and technical checks (tests) 175 7.000 112 28 140 Total service department overhead cost $469,000 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