RF Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, Y47R and G13V, about which it has provided the following data:

	Y47R	G13V
Direct materials per unit	$21.50	$43.30
Direct labor per unit	$3.20	$38.40
Direct labor hours per unit	0.20	2.40
Annual production (units)	35,000	15,000

The company's estimated total manufacturing overhead for the year is $1,879,960 and the company's estimated total direct labor-hours for the year is 43,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:

Activities and Activity Measures	Estimated Overhead Cost
Assembling products (DLHs)	$817,000
Preparing batches (batches)	211,560
Milling (MHs)	851,400
Total	$1,879,960

Activities	Y47R	G13V	Total
Assembling products	7,000	36,000	43,000
Preparing batches	473	1,290	1,763
Milling hours	2,064	774	2,838

Required: Round all answers to two decimal places

Determine the unit product cost of each of the company's two products under the traditional costing system.

Unit product cost, Y47R: $

Unit product cost, G13V: $

2. Determine the unit product cost of each of the company's two products under activity-based costing system.

Unit product cost, Y47R: $

Unit product cost, G13V: $