MOH allone by Pot uling D-L BYUH Industries uses a job order-eesting system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours JDLHS) The company has two products, Kahuku and Hauula about which it has provided the folowing 2022 data Kahuku Haula Direct materials per unit $27.50 $64.00 Direct labor per unit $7.50 $23.40 Direct labor-hours per unit 0.0 1.8 2022 Annual Unit Production 40.000 15,000 2022 Annual Unit Sales 38,000 14.000 Activities and Activity Measures Supporting direct labor (DLH) Setting up machines (setups) Parts administration (part types) Total Estimated 2022 Mig Overhead $1,326,000 $456,960 Supporting direct labor (DLH) Setting up machines (setups)) Parts administration (part types) Required: $892,500 $2.675,460 Kahuku Hauuta Total 24,000 27.000 $1,000 2.346 510 2856 1,122 063 1,785 a. Determine the 2022 Cost of Goods Sold of each of the company's two products under the traditional costing system 2022 COGS for Kahuku based upon Job order costing, 2022 COGS for Hauula based upon Job order costing b. Determine the 2022 Cost of Goods Sold of each of the company's two products under activity-based costing system 2022 COGS for Kahuku based upon ABC 2022 COGS for Hauula based upon ABC