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NevirTech Inc. manufactures two types of laptops: a deluxe model and a superior model. The deluxe model is a high speed E-sports Gaming model designed for competitive e- gaming. The superior model's primary feature is designed for small businesses. Annual production is 20,000 units for the deluxe and 50,000 units for the standard. Assign overhead using traditional costing and ABC: caicutaie unit costs; classify activities as vatue-aobied orncnvatue-added. Both products require two hours of direct labour for completion. in Therefore, total annual direct labour hours are 140,000 or 2 hrs. x {20,000 + 50,000 i. a Estimated annual manufacturing overhead is $000,000. a Thus, the predetermined overhead rate is S? or {$900,000 + 140,000] per direct labour hour. a The direct materials cost per unit is $11 for the deluxe model and $42 for the superior model. a The direct labour cost is $10 per unit for both the deluxe and the superior models. The company's managers identied six activity cost pools and related cost drivers, and estimated overhead by cost pool as follows. Estimated Use of Driver: by Product Activity Cost Estimated Estimated Use of Pool Cost Driver Dverhead Cost Drivers Deluxe Superior Purchasing Orders $130,000 500 150 350 Receiving Kilograms 30,000 20,000 4,000 10,000 Assembling Number of 3?0,000 i4,000 20,000 54,000 parts Testing N umber of 115nm] 23,000 10,000 13pm] tests Finishing Units 140,000 mono mono sumo Packing and Kilograms 1as,oou T0000 11000 61,\")0 shipping $930000 REQUIRED: a. Under traditional product costing, calculate the total unit cost of both products. Prepare a simple comparative schedule of the individual costs by product. It. Under ABC. prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). c. Prepare a schedule assigning eaoh activity's overhead cost pool to each product based on the use of cost drivers. {Include a calculation of overhead cost per unit, rounding to the nearest cent.) :1. Calculate the total cost per unit for each product under ABC. 45. Classify each of the activities as a valueodded activity or a nonvalue-added activity. f. Comment on 1. the comparative overhead cost per unit for the two products under ABC, and 2. the comparative total costs per unit under traditional costing and ABC