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 Deluxe $ 59.00 $ 17.00 0.70 DLHS 10,000 units Standard $ 47.00 $ 14.00 1.40 DLHS 50,000 units Estimated annual production 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 $627,000 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: Activity Cost Pools (and Activity Measures) Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (tests) Total manufacturing overhead cost Expected Activity Estimated Overhead Cost $462,000 Deluxe Standard Total 7,000 105,000 60,000 200 30 70,000 100 77,000 300 70 100 $627,000 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Complete this question by ent abe below