Smoky Mountain Corporation makes two types of hiking boots-Xtreme and the Pathfinder. Data conceming these two product lines appear below Selling price per unit Direct materiais per unit Direct labor per unit Direct labor-hours per unit Estimated annual production and sales 3 121.00 5 04.70 s 10.80 3 8B 00 54.00 5 1.2 DLHs 1.0 DLHa 25.000 units 71,000 unis The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below Estimated sotal manufacturing overhead Estimated totsl direct lebor-hours 52.020,000 101,000 DLHs Required: 1. Compute the product margins for the Xtreme and the Pathfinder products under the company's traditional costing system. (Do not round your intermediate calculations.) Product margin 2. The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (the Other cost pool includes organization-sustaining costs and idle cspacity costs): Estimated Pathfinder Overhead Cost 3 606.000 Supporting direct labor (direct labor-hours) Bstch setups (setups) Product sustaining (number of praducts) 083.000 00.D00 30.000 300 71.000 270 101.000 030 Other NA NA NA Total manufacturino overheed cost Compute the product margins for the Xtreme and the Pathfinder products under the activity-based costing system. (Negative product margins should be indicated with a minus sign. Round your intermediate calculations to 2 decimal places.) Product margin