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

	Commercial			Residential
Direct materials per square metre	$	10.00		$	7.00
Direct labour per square metre	$	51		$	38.25
Direct labour-hours per square metre		0.2	DLHs		0.15	DLHs
Estimated annual output		32,000	m2		224,000	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	$	536,000
Estimated total direct labour-hours		40,000	DLHs

Required:
1.	Determine the unit costs of the Commercial and Residential products under the companys traditional costing system. (Round your answers to 2 decimal places.)

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
	Estimated
Activities and Activity Measures	Overhead Cost			Commercial			Residential			Total
Supporting direct labour (direct labour-hours)	$	480,000			6,400			33,600			40,000
Drawing software modifications (changes)		48,000			160			40			200
Quality review and technical checks (tests)		8,000			128			32			160
Total service department overhead cost	$	536,000

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.)