Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) W82R $ 27.80 $ 25.80 0.70 34,300 L48S $ 56.10 $ 62.20 2.40 16,300 The company's estimated total manufacturing overhead for the year is $2,275,601 and the company's estimated total direct labor- hours for the year is 63,130. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Supporting direct labor (DLHs) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 441, 910 625,291 1,208,400 $2,275,601 Activities Supporting direct labor Setting up machines Parts administration W82R 24,010 831 1,630 L485 39,120 3,310 1,220 Total 63,130 4,141 2,850 Required: a. Determine the unit product cost of each of the company's two products under the traditional costing system. b. Determine the unit product cost of each of the company's two products under activity-based costing system. (For all requirements, round your intermediate calculations and final answers to 2 decimal places.) W82R L48S a. Unit product cost b. Unit product cost