Kindly answer both problems, thank you.

TB MC Qu. 9-100 (Algo) Upton Manufacturing Corporation has a traditional... Upton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, Long and Short, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production Long Short $ 15.40 $ 47.10 $ 18.68 $ 51.60 0.80 2.40 30,000 20,000 The company's estimated total manufacturing overhead for the year is $4.236,480 and the company's estimated total direct labor-hours for the year is 72000. The company 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 Direct labor support (DLHS) Setting up machines (setups) Part administration (part types) Total Estimated Overhead Cost $2,753,280 451,280 1,032,000 $4,236,480 DLHS Setups Part types Expected Activity Long Short Total 24,000 48,000 72,000 1,260 2,100 3,360 82e 2,450 3,270 The unit product cost of product Long under the company's traditional costing system is closest to: TB MC Qu. 1-57 (Static) In 2020, the TransUnion Company had... In 2020, the TransUnion Company had consulting revenues of $1.000.000 while costs were $750,000. In 2021. TransUnion will be introducing a new service that will generate $150,000 in sales revenues and $60,000 in costs. Assuming no changes are expected for the other services, operating profits are expected to Increase between 2020 and 2021 by: Multiple Choice O $250.000 $60,000 $90,000 $150,000