Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Deluxe Standard $ 51.00 $ 17.20 Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production $ 63.00 $ 21.00 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 $643,000 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 Expected Activity Estimated Overhead Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (tests) Total manufacturing overhead cost Cost Deluxe Standard Total $ 462,000 117,000 64,000 $ 643,000 7,000 70,000 77,000 300 100 200 30 100 70 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system