Manufacturing Corporation manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, Z68W and KO7E, about which it has provided the following data: has a traditional costing system in which it applies Z68W K0TE Direct materials per uni..$14.90 $44.30 Direct labor per unit Direct labor-hours per unit Annual production $4.20 $25.20 1.20 40,000 15,000 0.20 The company's estimated total manufacturing overhead for the year is $1,809,600 and the company's estimated total direct labor-hours for the year is 26,000. 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: continued on next page Activities and Activity Measures Assembling products (DLHs. Preparing batches (batchs... Milling (M Total... Estimated Overhead Cost S 702,000 132,600 975.000 $1,809600 Activities Z68W K07E Total Assembling product.s..8,000 18,000 26,000 Preparing batches... 884 442 1,326 Milling. 702 1,248 1,950 Required: a. Determine the unit product cost of each of the company's two products under the traditional costing system. b. Determine the unit product cost of each of the company's two products under actlivity- based costing system. 15 points C. Provide two key business reasons why the company may either perform better in the market le Sales or internally by using the ABC approach