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 $ 62.00 $ 20.00 0.70 L Standard $50.00 1.40 DE 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 tatal manufacturing overhead Estimated total direct labor-hours $562,000 77,000 H 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: Estimated Overhead Cost Total 73.000 7.000 Activity Cost Pools and Activity Menu Supporting direct labor direct labor-hours) Batch setup tupe) 10.000 100 114,000