Data concerning Cranur Architects Corporation's two major business lines are given below: Check my work Direct materials per square metre Direct labour per square metre Direct labour-hours per square metre Estimated annual output Commercial $ 4.00 $ 52 0.1 DLHs 72,000 m2 Residential $ 2.80 $ 39.00 0.075 DLHS 504,000 m2 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 $2,412,000 45,000 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 Supporting direct labour (direct labour-hours) Drawing software modifications (changes) Quality review and technical checks (tests) Total service department overhead cost Estimated Overhead Cost $2,160,000 216,000 36,000 $2,412,000 Commercial 7,200 180 144 Residential 37,800 45 36 Total 45,000 225 180 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 ecimal places.) w Commercial Residential Unit cost