Harrison Company makes two products and uses a traditional costing system in which a single plantwide predetermined overhead

rate is computed based on direct labor$-$hours. Data for the two products for the upcoming year follow:

These products are customized to some degree for specific customers.

Required:

The company's manufacturing overhead costs for the year are expected to be $$449,900.$ Using the company's traditional costing

system, compute the unit product costs for the two products.

Management is considering an activity$-$based absorption costing system in which half of the overhead would continue to be

allocated based on direct labor$-$hours and half would be allocated based on engineering design time. This time is expected to be

distributed as follows during the upcoming year:

Rascon Parcel Total

Engineering design time $(in$ hours$)4,300,4,300,8,600$

Compute the unit product costs for the two products using the proposed activity$-$based absorption costing system.

Answer is complete but not entirely correct.

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Compute the unit product costs for the two products using the proposed activity$-$based absorption costing system. $($Round

your intermediate calculations and final answers to $2$ decimal places.$)$