The Bon Flames Company produces two products, tables and chairs, with the following expected inputs and results: The company has the following activity areas and related information: The direct labour rate per hour is $12. Required: Calculate the total cost and unit cost for tables and for chairs assuming the company uses: 1. Direct labour hours to allocate all costs except direct materials and direct labour. (Round to 2 decimal places) 2. Activity Based Costing. (Round to 2 decimal places)