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 $ 5.00 $ 51 0.1 DLHS 64,000 m2 Residential $ 3.50 $ 38.25 0.075 DLHS 448, 000 m2 The company has a traditional costing system in which architecture department overhead is applied to units (square metres of E 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, 144,000 40,000 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.)