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P5.43B (LO 1, 2, 3) VidPlayers Inc. manufactures two types of DVD players: a deluxe model and a superior model. The deluxe model is a multi-format progressive-scan DVD player with networking capability, Dolby digital, and DTS decoder. The superior model's primary feature is progressive-scan. Annual production is 20,000 units for the deluxe and 50,000 units for the standard. Both products require two hours of direct labour for completion. Therefore, total annual direct labour hours are 140,000 or 2 hrs. x (20,000 + 50,000). Estimated annual manufacturing overhead is $980,000. Thus, the predetermined overhead rate is $7 or ($980,000 + 140,000) per direct labour hour. The direct materials cost per unit is $11 for the deluxe model and $42 for the superior model. The direct labour cost is $18 per unit for both the deluxe and the superior models. The company's managers identified six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows. Estimated Use of Drivers by Product Estimated Estimated Use Activity Cost Pool Cost Driver Overhead of Cost Drivers Deluxe Superior Purchasing Orders $130,000 500 150 350 Receiving Kilograms 30,000 20,000 4,000 16,000 Assembling Number of parts 370,000 74,000 20,000 54,000 Testing Number of tests 115,000 23,000 10,000 13,000 Finishing Units 140,000 70,000 20,000 50,000 Packing and shipping Kilograms 195,000 78,000 17,000 61,000 $980,000 Instructions a. Under traditional product costing, calculate the total unit cost of both products. Prepare a simple comparative schedule of the individual costs by product. a. Unit cost-Deluxe $43a. Under traditional product costing, calculate the total unit cost of both products. Prepare a simple comparative schedule of the individual costs by product. a. Unit cost-Deluxe $43 b. Under ABC, prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). c. Prepare a schedule assigning each activity's overhead cost pool to each product based on the use of cost drivers. (Include a calculation of overhead cost per unit, rounding to the nearest cent.) c. Cost assigned-Deluxe $277,500 d. Calculate the total cost per unit for each product under ABC. d. Cost/unit-Deluxe $42.88 e. Classify each of the activities as a value-added activity or a non-value-added activity. f. Comment on 1. the comparative overhead cost per unit for the two products under ABC, and 2. the comparative total costs per unit under traditional costing and ABC. P5 44B. (LO 2) Tough Thermos Inc manufactures two plastic thermos containers at its plastic moulding