Please compute the unit product costs for Deluxe and Standard.

Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Deluxe Standard Direct materials per unit $ 50.00 $ 30-00 Direct labor per unit $ 9.00 $ 6.80 Direct labor-hours per unit 0.70 DLEs 1.40 DLHs Estimated annual production 10,000 units 50,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: Estimated total manufacturing overhead $5 III , [1100 Estimated total direct labor- hours 77 , 000 DLHs Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. 2. The company is considering replacing its traditional costing system with an activity-based absorption costing system that would have the following three activity cost pools: Expected Activity Estimated Overhead Activity Cost Pools and Activity Measures Cost Deluxe Standard Total Supporting direct labor [direct labor-hours} 5 305,000 7, 000 TU,000 T7, 000 Batch setups {setups} TE,000 200 100 300 Safety testing {teats} 51,000 30 TU 100 Total manufacturing overhead cost $ 51'1- r 000