These products are customized to some degree for specific customers.

Required:

The company's manufacturing overhead costs for the year are expected to be $$780,000.$ Using the company's

conventional costing system, compute the unit product costs for the two products.

Management is considering an activity$-$based costing system in which half of the overhead would continue to be

allocated on the basis of direct labor$-$hours and half would be allocated on the basis of engineering design time. This time is

expected to be distributed as follows during the upcoming year:

Compute the unit product costs for the two products using the proposed ABC system.

$($For all requirements, do not round intermediate calculations. Round your final answers to $2$ decimal places.$)$