Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below. Direct materials per unit Deluxe $ 58.00 Standard $ 46.00 Direct labor per unit $ 16.00 $ 13.20 Direct labor-hours per unit 0.70 DLHS 10,000 units 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 $546,000 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) Expected Activity Estimated Overhead Cost $385,000 102,000 Deluxe 59,000 7,000 200 30 Standard 70,000 Total 77,000 100 200 70 100