Harrison company makes two products and uses a conventional costing system in which a single plantwide, predetermined overhead rate is computed based on direct labour-hours. Data for the two products for the upcoming year follow: Parcel Rascon 29.60 14.70 Direct naterials cost per unit Direct labour cost per unit Direct labour-hours per unit Number of units 23.00 4.20 70 40 9,000 120,000 These products are customized to some degree for speclfic customers. Required 1. The cmpany's manufacturing overhead costs for the year are expected to be $861,000. Using the company's traditional costing system, compute the unit product costs for the two products. (Round intermediate calculations and round your final answers to 2 decimal places.) Rascon arcel Unit product cost Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of direct labour-hours and half would be allocated on the basis of engineering design time 2. Rascon Parcel Total Engineering design 5,400 time (in hours) 2,700 8,100 Compute the unit product costs for the two products using the proposed ABC system (Round Intermediate calculations and round your final answers to 2 decimal places.) Rascon arcel Unit uct cost