Texas Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a

predetermined overhead rate based on direct labour$-$hours $($DLHs$).$ The company has two products, W$82$R and L$485,$ about which it

has provided the following data:

The company's estimated total manufacturing overhead for the year is $$1,521,960$ and the company's estimated total direct

labour$-$hours for the year is $22,000.$

The company is considering using activity$-$based costing to determine its unit product costs. Data for this proposed activity$-$based

costing system appear below:

Determines the product cost of each of the company's two products under the traditional costing system.

Determines the product cost of each of the company's two products under the activity$-$based costing system.