Litalya Corporation has a traditional costing system in which it applies manufacturing overhead to it's products using a predetermined overhead rate based on direct labour$-$hours $($DLHs$).$ The company has two products, Model X and Model Y$,$ about which it has provided the following data:

Model X:

Direct Material per unit : $$189\mathrm{.}00$

Direct Labour per unit : $$2\mathrm{.}00$

Direct Labour hours per unit : $0\mathrm{.}2$

Annual Production : $45,000$

Model Y:

Direct Material per unit : $$60\mathrm{.}00$

Direct Labour per unit : $$13\mathrm{.}00$

Direct Labour hours per unit : $1\mathrm{.}3$

Annual Production : $10,000$

The company's estimated total manufacturing overhead for the year is $$1,521,960$ and the company's estimated total direct labour$-$hours for the year is $22,000.$

The company is considering using activity$-$based costing to determine its unit product cost. Data for this proposed activity$-$based costing system appear below:

Activities and Drivers:

Supporting Direct Labour $($DLH$)$ : Estimated OH Cost $=$ $$352,000$

Setting up Machines $($setups$)$ : Estimated OH Cost $=$ $$201,960$

Part Administration $($part type$)$ : Estimated OH Cost $=$ $$968,000$

Total $=$ $$1,521,960$

Activities :

Supporting Direct Labour $($DLH$)$: Model X$=9,000$ & Model Y$=13,000$ so total $=22,000.$

Setting up machines $($setups$)$ : Model X$=814$ & Model Y$=374$ so total $=1,188.$

Part Administration $($part type$)$ : Model X$=924$ & Model Y$=1,012$ so total$=1,936.$

A$)$ Determine the unit product cost of each of the company's two products under the traditional costing system $($plantwide rate$).(6$ marks$)$

B$)$ Determine the unit cost of each of the company's two products under the activity$-$based costing system. $(12$ marks$)$