Humza Inc. makes two products and uses a conventional costing system in which a single plantwide, predetermined overhead rate is

computed based on direct labour hours. These products are customized to some degree for specific customers. Data for the two

products for the upcoming year follow:

Required:

The company's manufacturing overhead costs for the year are expected to be $$864,000.$ Using the company's traditional costing

system, compute the unit product costs for the two products. $($Do not round intermediate calculations and round your final answers

to $2$ decimal places.$)$

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. This time is expected to be distributed as follows

during the upcoming year:

Compute the unit product costs for the two products using the proposed ABC system. $($Do not round intermediate calculations and

round your final answers to $2$ decimal places.$)$