Flyer Corporation manufactures two products, Product A and Product B. Both products' prices are determined by the market. Overhead is currently assigned to the products on the basis of direct labour hours. Product A requires three hours of direct labour time per unit to manufacture, compared to two hours of direct labour time for Product B. The company estimated it would incur $57,000 in manufacturing overhead costs and produce 5,500 units of Product A and 6,000 units of Product B during the current year. Unit costs for direct materials and direct labour are: Required: a) Determine the unit product cost of each product under the current normal costing system. Show all your calculations. b) The newly hired controller suggests using an ABC system in the future. The company's overhead costs can be attributed to four major activities. These activities and the amount of overhead cost attributable to each for the current year are given below: Using the data above and an ABC approach, determine the unit product cost of each product for the current year. Round the unit cost to the second decimal place. Show all your calculations. c) Should the company adopt an ABC system? Support your conclusion