Stillicum Corporation makes ultra light$-$weight backpacking tents. Data concerning the company's two product lines appear below:

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 total manufacturing overhead $$457,000$

Estimated total direct labor$-$hours $77,000DLHs$

Required:

Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system.

The company is considering replacing its traditional costing system with an activity$-$based absorption costing system that would

have the following three activity cost pools:

Determine the unit product costs of the Deluxe and Standard products under the activity$-$based absorption costing system.