Swenson Company manufactures 4,000 units of Deluxe Product and 20,000 units of Regular Product each year. The company currently uses direct labor-hours to assign overhead cost to products. The pre-de overhead rate is: Manufacturing overhead cost - $20/DLH Direct labor hours Direct materials Direct labor Pactory overhead: DeluxeRegular S 40.00 30.00 15.00 20.00 Deluxc 2.5 DLH Resular 2.0 DLH Total cost per unit Suppose, however, that factory overhead costs are actually caused by the five activities listed below Activity Costs $ 300,000 200,000 90,000 330,000 80,000 Machine setups Quality Inspections Production orders Machine-hours worked Material receipts Total Also suppose the following transaction data has been collectod: Mumber of Transactions Total Deluxe Regular 2, 000 3,000 400 33,000 10,00023,000 600 Activity Machine setup:s Quality inspections Production orders Machine-hours worked Material receipta 5, 000 8,000 600 3,000 5,000 200 800 200 ing the activity-based costing method so calculate unit costs of Deluxe and Regular products, and compare hem with thc current direet labor hourbsdcosting system. 1 TC