The production manager of ABC Inc. provided the following budgeted information for 2011, given a budgeted capacity of 1,000,000 direct labor hours: Overhead Cost Amount Cost Activity Drivers Electric Power 500,000 200,000 kilowatt hours 2.50 Work Cells 3,000,000 300,000 square feet 10 Material Handling 1,000,000 200,000 material moves 5 Quality Control Inspections 1,000,000 50,000 inspections 20 Machine Setups 350,000 25,000 set-ups 14 Total Budget Overhead 5,850,000 5.85 POR The cost accountant prepared a cost estimate for producing the 2,500 doors: Direct Material Cost Direct Labor Cost Direct Labor Hours Electric power - kilowatt hours Work cells - square feet Number of material handling moves Number of quality control inspections Number of set-ups 50,000 150,000 2,500 500 1,000 20 1,250 10,000 100 300 84 15 6 Total Cost/Unit Cost per Door - Traditional Approach Cost per Door - Activity Based Prime Cost 200,000 200,000 Overhead 14,625 11,734 214,625 211,734 85.85 84.69 1.16 Determine the unit product cost of each of the company's two products under activity-based costing system