Kunkel Company makes two products and uses a conventional 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: 1. The company's manufacturing overhead costs for the year are expected to be $336,000. Using the company's conventional costing system, compute the unit product costs for the two products 2. Management is considering an activity-based costing system in which half of the ovethesd would continue to be allocated on the basis of direct labor-hours and half would be allocated on the basis of engineering design time. This time is expected to be distnbuted as follows during the upcoming year: Compute the unit product costs for the fwo products using the proposed ABC system. (For all requirements, do not round intermediate caiculations. Round your final answers to 2 decimal piaces.)