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 $67.00 $ 25.00 0.70 DLs 10,000 units Standard $55.00 $ 20.40 1.40 DLH 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 Required: $ 505,000 77,000 DL 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 nanufacturing overhead cost Cost $308,000 Estimated Overhead Expected Activity Deluxe 7,000 Standard Total 70,000 77,000 200 100 300 30 70 100 129,000 68,000 $ 505,000 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system.