Ellix Company manufactures two models of ultra-high fidelity speakers-the X200 model and the X99 model. Data regarding the two products follow: Total Direct Product Direct Labor-Hours Annual Production Labor-Hours X200 X99 1.8 DLHs per unit 0.9 DLHs per unit 5,000 units 30,000 units 9,000 DLHs 27,000 DLHs 36,000 DLHs Additional information about the company follows a. Model X200 requires $72 in direct materials per unit, and model X99 requires $50 b. The direct labor workers are paid $20 per hour. c. The company has always used direct labor-hours as the base for applying manufacturing overhead cost to products d. Model X200 is more complex to manufacture than model X99 and requires the use of special equipment. e. Because of the special work required in (d) above, the company is considering the use of activity-based absorption costing to apply manufacturing overhead cost to products. Three activity cost pools have been identified as follows Estimated Total Activit Estimated Total Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Total Cost X200 50 180,000 12,000 X99 $ 360,000 100 150 12,000 36,000 1,260,000 9.000 27,000 $1,800,000 Assume that the company continues to use direct labor-hours as the base for applying overhead cost to products. Compute the unit product cost of each model. Model X200 X99 Unit product cost213104 Assume that the company decides to use activity-based absorption costing to apply overhead cost to products. Compute the unit product cost of each model. (Round your intermediate calculations and final answers to 2 decimal places.) Unit product cost of Model X200 Unit product cost of Model X99 s 213.00 $ 91.92