Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Direct materials per unit Deluxe Standard $ 59.00 $ 47.00 Direct labor per unit $ 17.00 Direct labor-hours per unit 0.70 DLH $ 14.00 1.40 DLH Estinated annual production 10,000 units 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 $627,000 77,000 DLla 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 Cost Deluxe 7,000 Standard 70,000 Total 77,000 200 100 300 30 70 100 Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours) Batch setups (setups) Safety testing (tests) Total manufacturing overhead cost $ 462,000 105,000 60,000 $ 627,000