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Harrison Company makes two products and uses a conventional costing system in which a single plantwide, predetermined over rate is computed based on direct labour hours. These products are customized to some degree for specific cortomers. Data for the two products for the upcoming year follow: Direct aterials cost per unit Direct labour cout por unit Direct labour hours por unit Number of units produced 29.05 $ 19.00 $ 4. 11.000 121,000 Required: 1. The company's manufacturing overhead costs for the year are expected to be $870,000. Using the company's traditional costing system, compute the unit product costs for the two products. (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 abour-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows uring the upcoming year: Rascon 6,200 Parcel 3,100 Total 9,300 ngineering design time (in hours) 2. Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of die labour hours and hall 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 6,200 3,100 Total 9,300 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 3. This part of the question is not part of your Connect assignment