Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below. Direct materi ls per unit Direct labor per unit Direct labor-hours per unit Estimated annual production Deluxe $ 69.89 $ 27.00 0.70 DLHS 10,000 units Standard $ 57.00 $ 22.00 1.40 DLHS 50,000 units 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 Estimated total direct labor-hours $667,600 77,000 DLHS Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system 2. The company is considering replacing its traditional costing system with an activity-based absorption costing ystem that would have the following three activity cost pools: Expected Activity Activity Cost Pools (and Activity Measures) Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (test) Total manufacturing overhead cost Estimated Overhead Cost $ 462,000 135,000 70,000 $667,000 Deluxe 7 7,000 200 30 Standard 70,000 109 70 Total 77,000 300 100 Determine the unit product costs of the Deluxe and Standard products under the activity based absorption costing system