Exercise 3A-3 Activity-Based Absorption Costing as an Alternative to Traditional Product Costing LO3-8l product lines appear below: Deluxe Standard 50.00 Direct materials per unit 38.00 Direct labor per unit 8.00 6.80 Direct labor-hours per unit 0.70 DLHs 1.40 DLHs 10,000 units 50.000 units Estimated annual production 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 b Estimated total manufacturing overhead $379,000 50,000 DLHs Estimated total direct labor-hours Required 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Deluxe Standard Unit product cost