overhead cost is 861,000

2. Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of direct labour-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows during the upcoming year. Engineering design time (in hours) Rascon 5,400 Parcel 2,700 Total 8,100 Compute the unit product costs for the two products using the proposed ABC system. (Do not round intermediate calculations and round your final answers to 2 decimal places.) Rascon Parcel Unit product cost 2. Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of direct labour-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows during the upcoming year. Engineering design time (in hours) Rascon 5,400 Parcel 2,700 Total 8,100 Compute the unit product costs for the two products using the proposed ABC system. (Do not round intermediate calculations and round your final answers to 2 decimal places.) Rascon Parcel Unit product cost