Pryad Corporation makes ultra-lightweight backpacking tents. Data concerning the company's two product lines appear below:

	Deluxe			Standard
Direct materials per unit	$	73		$	46
Direct labor per unit	$	13.00		$	9.00
Direct labor-hours per unit		.50	DLHs		0.50	DLHs
Estimated annual production		22,000	units		76,000	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	$303,800
Estimated total direct labor-hours	49,000	DLHs

Required:
1.	Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. (Round your intermediate and final answers to 2 decimal places. Omit the "$" sign in your response.)

	Deluxe	Standard
Unit product cost	$	$

2.	The company is considering replacing its traditional costing system for determining unit product costs for external reports with an activity-based costing system. The activity-based costing system would have the following three activity cost pools:

			Expected Activity
Activities and Activity Measures	Estimated Overhead Cost		Deluxe	Standard	Total
Supporting direct labor (direct labor-hours)	$	171,500	11,000	38,000	49,000
Batch setups (setups)		61,600	180	100	280
Safety testing (tests)		70,700	24	76	100
Total manufacturing overhead cost	$	303,800

Determine the unit product costs of the Deluxe and Standard products under the activity-based costing system. (Round your intermediate and final answers to 2 decimal places. Omit the "$" sign in your response.)

	Deluxe	Standard
Unit product cost	$	$