Question 13 (8 points) Coullie Co. makes and sells one product. The company currently uses a traditional costing system that has a pre-determined overhead rate (POHR) of $6 per direct labour hour. The company is considering using activity-based costing (ABC) to allocate overhead, and has identified activity cost pools and activity rates as follows: Activity Cost Pool Order processing Direct labour support Activity Rate $45 per order $3 per direct labour hour One customer had the following order history for the last 12 months. Number of units 12 Number of orders 10 Direct labour hours per unit 4 Direct material cost per unit $65 The selling price is $185 per unit, and the direct labour rate is $19 per hour. Required: 1. Calculate the total product margin using the traditional costing system. (4 marks) 2. Calculate the total product margin using the ABC system. (4 marks) Format B I U Ko