Mirinda Co manufactures two products, Mirinda and Fanta. Below are data related to Mirinda: Manufacturing overhead has traditionally been assigned to Mirinda's product lines on the basis of direct labor hours. Mirimda products require 2 hours of direct labor for completion; while Fanta requires 1.5 hour of direct labor for completion. Direct labor cost is $10 per hour. The product Mirinda consumes 2kg of raw materials and the product Fanta consumes 3kg of raw materials; the cost of raw materials is $5 per kg. During January Mirinda Co produced 15,000 units of Mirinda and 20,000 units of Fanta Data relating to the "Mirinda line" and "Fanta line" for the month of March are as follows: Expected use of cost drivers by product Activity Cost Estimated Cost Drivers Mirinda ABC Overhead Pool Overhead Fanta line line Rate Production Setup Dollars sales $260,000 70,000 60,000 $2 Material Handling Minutes 420,000 262,500 $7,500 $1.2 Collection Dollars sales 150,000 110,000 90,000 $0.75 Number of Packaging 370,000 $0,000 20,000 $3.7 inspections $1,200,000 Required: 1- Compute the total unit cost of each product assuming that the company uses the traditional costing. 2- Compute the total unit cost of each product assuming that the company uses the Activity-Based Costing