es Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Direct materials per unit Standard $ 42.00 Deluxe $ 54.00 Direct labor per unit $ 12.00 Direct labor-hours per unit Estimated annual production $ 10.00 0.70 DLES 1.40 DLHS 10,000 units 50,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: Estimated total manufacturing overhead Estimated total direct labor-hours $530,000 77,000 DLHS Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. 2. The company is considering replacing its traditional costing system with an activity-based absorption costing system that would have the following three activity cost pools: Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours) Batch setups (setups). Safety testing (tests) Total manufacturing overhead cost Expected Activity Estimated Overhead Cost Deluxe $ 385,000 7,000 90,000 55,000 $530,000 200 30 Standard 70,000 100 70 Total 77,000 300 100 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system.