The organization plans on using 50,000 direct labor hours and 30,000 machine hours in the coming year. The following data show the manufacturing overhead that is budgeted. Budgeted Activity Activity Cost Driver Materials handling No. of parts handled Setup costs No. of setups Machining costs Machine hours Quality control No. of batches Total manufacturing overhead cost: Budgeted Cost 6,000,000 750 30,000 500 $720,000 315,000 540,000 225.000 $1,800,000 Cost, sales, and production data for one of the organization's products for the coming year are as follows: Prime costs: Direct material cost per unit Direct labor cost per unit 0.05 DLH @ $15.00/DLH Total prime cost $4.40 0.75 $5.15 sales and production data: Expected sales Batch size Setups Total parts per finished unit Machine hours required 20.000 units 5.000 units 2 per batch 5 parts 80 MH per batch 1. For the current year, calculate product costs in total and per unit', using the traditional costing method. 2. For the current year , calculate product costs, in total and per unit", as if he company had had an activity-based costing system in place. 3. Provide a brief analysis of the impact on the organization of switching to the activity-based costing system