Green Furniture(GA) marutactures a variety of fumiture tor nousehold vse and just two items for oftice vse desics and cabinets The groduction proctss for desks and cablnets is similat athough machines must be retooled for each product Both materiats and labout costs are direclly traceable to individual prodincts bowever, overitead ls a common eost and allocated using direct labour hours as the allocation bese. GF's accountant is considening the use of actlvity based costing (ABC) and has suggested evaluating the system by Each product eonsumed 390 difect tabour houss Required: 1. Deterrine the Iosal manuta cturing cost and cost per init for eactr at she twa product lines for the quarter using activity based costing to aliocate overhead costs. (Round Cost per unit" enswers to 2 decimal places.) 2 Festo the above using direct labou: hourkas the allocation bose. (Round "Cost per unit" onswers to 2 decimal pieces.)