Supreme system requires $70 in direct materials per unit and $5 in direct labor per unit. Currently, Lang Industries allocates overhead using direct labor costs. Lang Industries estimates overhead for the upcoming month will be $23,500, and estimates it will produce 100 units of the Standard system and 20 units of the Supreme system. The Standard system is produced in batches of 50 units. Units of the Supreme system are produced individually (batches of 1 unit). Required: a. Under its current costing system, what is the cost per unit of the Standard and Supreme systems for the upcoming month? You must show your burden rate calculations in order to receive full credit for this part of the problem. b. Hope, the controller at Lang Industries, suggests updating the costing system to an activitybased costing system. Hope identifies three pools, as follows: Under the activity-based costing system, what is the cost per unit of the Standard and Supreme systems for the upcoming month? You must show your burden rate calculations in order to receive full credit for this part of the problem. c. Suppose the Standard system sells for $275 per unit, and the Supreme system sells for $450 per unit. Using the per-unit costs from part 2, calculate the profitability of one unit of each system. Do both systems generate a profit on a per-unit basis? If not, would you recommend discontinuing that product line? What information would you need before offering a recommendation