John manufacturing has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour hours the company has 2 products which has provided the following data:

A1 82 $34.90 $63.70 Direct materials per unit Direct labour per unit $20.80 $62.40 0.80 Direct labour hours per unit Annual production 2.40 15,000 35,000 The company's estimated total manufacturing overhead for the year is $2,656,000 and the company's estimated total direct labour-hours for the year is 64,000 The compary is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DHS) Preparing batches (batches) Miling IMHO Total Estimated Overhead Cost $1,216,000 480,000 960,000 $2,656,000 A1 B2 Total Activities Assembling products Preparing batches 36,000 28,000 2,304 1088 64,000 4.800 3.200 2,496 2,113 Miting Required Determine the unit product cost of each of the company's two products under the traditional coating system b. Determine the unit product cont of each of the company's two products under activity-based costing witem. COMPLETE THE TABLE AND SHOW ALL CALCULATIONS AFTER A1 82 TRADITIONAL B ACTIVITY BASED