Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production Deluxe $ 57.00 Standard $ 45.00 $ 15.00 $ 12.40 0.70 DLHS 10,000 units 1.40 DLH 50,000 units The company's traditional costing system applies manufacturing overhead to products using direct labor-hours and the following estimates: Estimated total manufacturing overhead Estimated total direct labor-hours Required: $ 619,000 77,000 DLHS 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 containing three activity cost pools: Activity Cost Pools (and Activity Measures) Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (tests) Total manufacturing overhead cost Estimated Overhead Expected Activity Cost Deluxe 7,000 Standard Total 70,000 77,000 200 100 300 30 70 100 $ 462,000 99,000 58,000 $ 619,000 Calculate unit product costs for the Deluxe and Standard products under the activity-based absorption costing system. Calculate unit product costs for the Deluxe and Standard products under the activity-based absorption costing system. Note: Round your intermediate calculations and final answers to 2 decimal places. Deluxe Unit product cost Standard