DBT Company produces 2 products. The Deluxe product is handcrafted whereas the Basic product is manufactured using automation. The overhead activities, their costs, and other related data are as follows: Machine setups $3,000 Machining $18,000 Total manufacturing overhead $21,000 The controller has collected the following expected annual costs for each product, the machine hours, setup hours and expected production. Deluxe Basic Total $5,000 Direct material $4,000 $9,000 $9,000 Direct labour $3,000 $12,000 Units 2,500 3,500 6,000 Machine hours 500 4,500 5,000 Set up hours 100 100 200 Management applies a 30% mark-up on unit cost in determining each products sales price. Lately, sales of the Deluxe product have dramatically increase, whereas sales for the basic product have declined. Required: (round to 2 decimal places) a) Calculate the unit cost for each product using a plant wide rate based on direct labour cost to allocate overhead. (6 marks) b) Calculate the unit sales price based off your unit cost information in part a). (1 mark) c) Calculate the unit cost for each product using activity based costing (ie allocate set up costs based on setup hours and machining costs based on machine hours). (7 marks) d) Calculate the unit sales price based off your unit cost information in part c). (1 mark) e) Speculate as to why sales of the Deluxe product may have dramatically increased while sales for the basic product have decreased. (2 marks)