Kuechle 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, I49L and B26W, about which it has provided the following data:

	149L		B26W
Direct materials per unit	$	17.20	$	61.40
Direct labor per unit	$	17.80	$	59.30
Direct labor-hours per unit		0.70		2.40
Annual production		39,600		16,600

The company's estimated total manufacturing overhead for the year is $3,032,868 and the company's estimated total direct labor-hours for the year is 67,560.

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	Estimated Overhead Cost
Supporting direct labor (DLHs)	$	878,280
Setting up machines (setups)		784,548
Parts admission (part types)		1,370,040
Total	$	3,032,868

	Activities	149L	B26W	Total
	Supporting direct labor	27,720	39,840	67,560
	Setting up machines	831	2,610	3,441
	Parts admission	1,750	1,190	2,940

Required:
a.	Determine the unit product cost of each of the company's two products under the traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places. Omit the "$" sign in your response.)

	149L	B26W
Unit product cost	$	$

b.	Determine the unit product cost of each of the company's two products under activity-based costing system. (Round your intermediate calculations and final answers to 2 decimal places. Omit the "$" sign in your response.)

	149L	B26W
Unit product cost	$	$