Data on expected operations and direct costs for the next fiscal year follow. Units produced Direct labor-hours used Machine-hours used Direct materials costs. Direct labor costs Standard 42,000 126,000 21,000 $ 3,150,000 2,520,000 Ultra 13,500 22,500 22,500 $ 3,906,000 855,000 Total 55,500 148,500 43,500 $ 7,056,000 3,375,000 The planning process team at Hall, Incorporated has estimated the following manufacturing overhead costs for the next fiscal year Account Administration Engineering Machine operation and maintenance Miscellaneous Supervision Total Amount $825,400 3,884,500 845,000 540,100 884,500 $ 6,979,500 The cost accounting system at Hall, Incorporated calculates product costs by adding allocated overhead to the direct costs of the product. Overhead costs are allocated based on direct labor-hours. Required: a. Compute the estimated per unit product costs for the next fiscal year, based on the current cost accounting system. b. An analyst on the planning process team suggests that a two-stage system would improve the estimated product costs. The ana suggests that overhead be first assigned to on one of two cost pools: Machine related and labor related. Machine-related overh consists of the accounts "Engineering" and "Machine operation and maintenance." Labor-related overhead consists of the remaining manufacturing overhead. Machine-related costs would be allocated based on machine-hours. Labor-related overhead would be allocated based on direct labor cost. Compute the estimated per unit product costs for the next fiscal year, based on t system proposed by the analyst. Complete this question by entering your answers in the tabs below. Required A Required B Compute the estimated per unit product costs for the next fiscal year, based on the current cost accounting system. Standard Product cost per unit Ultra