Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Deluxe Standard $ 58.00 $ 16.00 Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production $ 46.00 $ 13.20 0.70 DLHs 10,000 units 50,000 units 1.40 DLHs 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 $546,000 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 system that would have the following three activity cost pools: ted Activit Estimated Overhead Cost Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (tests) Total manufacturing overhead cost Deluxe Standard Total $ 385,000 7,000 70,000 77,000 300 100 102,000 59,000 $ 546,000 200 30 100 70 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Deluxe Standard Unit product cost Deluxe Standard Unit product cost