Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Deluxe $ 54.00 Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production Standard $ 42.00 $ 10.00 1.40 DLHs $ 12.00 0.70 DLHS 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: $530,000 Estimated total manufacturing overhead Estimated total direct labor- hours 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: Expected Activity Estimated Activity Cost Pools and Activity Overhead Measures Cost Deluxe Standard Total Supporting direct labor (direct $385,000 7,000 70,000 77,000 labor-hours) Batch setups (setups) 90,000 200 100 300 Safety testing (tests) 55,000 30 70 100 Total manufacturing overhead cost $530,000 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Complete this question by entering your answers in the tabs below. Required Required 1 Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Deluxe Standard Unit product cost Complete this question by entering your answers in the tabs below. Required Required 1 2 Determine the unit product costs of the Deluxe and Standard products under the activity- based absorption costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Show less Deluxe Standard Unit product cost