Nomal manufacturing overhead costs of Long Company for September 2020 are $200,000. The present cost accounting system allocates these overhead costs to final products based on machine-hours. Estimated machine- hours for September 2020 are 50,000. After losing several bids recently, Long's president has asked the controller to implement an activity-based costing system because he was told that activity-based costing can provide more accurate product cost estimates. The controller has collected the following data: Activities Electric power Material handling Setups Quality inspections Cost Drivers Kilowatt hours Material moves Machine setups Number of inspections Available Capacity 20,000 kwh 5,000 moves 1,000 setups 3,000 inspections Costs $24,000 60,000 80,000 36.000 $200,000 The company recently received a request for a bid to supply 1,000 units of its product ZIP. The following estimates were prepared for the production of 1,000 units of ZIP: Direct materials costs Direct labour cost Machine-hours Direct labour hours Kilowatt-hours of electricity Number of material moves Number of machine setups Number of quality inspections $20,000 $50,000 1,800 2,000 2,000 40 5 20 Required: A. What is the estimated cost per unit of ZIP under the present cost accounting system? B. What is the estimated cost per unit of ZIP if activity-based costing is used? C. What are the distinguishing features of an operation that would find that their ABC cost data is very different than cost data produced by a traditional costing system