Requirement 2: Change the direct labor-hour requirement for the Deluxe model back to 5 hours in cell B10. Assume that the production orders change so that the Deluxe model Will have 300 orders in cell C19 and the Tourist model will have 200 orders in cell D19. The Data area should now look like this: A B C D E 1 Chapter 4: Applying Excel 2 3 Enter a formula into each of the cells marked with a '? below 4 Review Problem: Activity-Based Costing 5 6 Data 7 Deluxe Tourist 8 Annual sales in units 2,000 10,000 9 Direct materials per unit $ 25 $ 17 10 Direct labor-hours per unit 5 4 1 1 12 Direct labor rate $ 12 per DLH 13 14 Estimated 15 Overhead Expected Activity 16 Activities and Activity Measures Cost Deluxe Tourist Total 17 Labor related (direct labor-hours) $ 80,000 10,000 40,000 50,000 18 Machine setups (setups) 150,000 3,000 2,000 5,000 19 Production orders (orders) 70,000 300 200 500 20 General factory (machine-hours) 250,000 12,000 28,000 40,000 21 $ 550,000 (a). What is the traditional unit product cost for the Deluxe model after this change