Required: 1. Check your worksheet by reducing the direct labor-hours per unit to 2 for the Deluxe model in cell B10. The Data area of the worksheet should look like this: The Deluxe model's unit product cost under traditional costing should now be $74.00 and the ABC unit product cost should be $143.89. If you do not get these results, find the errors in your worksheet and correct them. a. What happened to the predetermined overhead rate when the direct labor-hour requirement for the Deluxe model dropped from five hours to two hours? Explain. b. Compare the unit product costs for the Tourist model before and after changing the direct labor-hour requirements for the Deluxe model. The traditional unit product cost of the Tourist model increased from $109 to $115 when the direct labor-hour requirement for the Deluxe model changed from five to two hours per unit. In contrast, the ABC unit product cost of the Tourist model increased from \$100.15 to $101.02. Which costing method do you trust more for making decisions? Explain