Traditional Product Costing Versus Activity-Based Costing High Country Outfitters, Inc, makes backpacks for large sporting goods chains that are sold under the customers store brand names. The accounting department has identified the following overhead costs and cost drivers for next year Overhead Expected Cost Costs Driver Setup costs s1,216.800 setups 12000 rders Maintenance 1200,000 machine machine8,000 600,000 20.000 kilowat Total predicted direct labor hours for next year is 60,000. The following data are for two recently completed jobs: Job 201 Job 202 15.000 $16,500 20,625 $72,750 95 330 Cost of direct materials Cost of direct labor Number of units completed125 Number of direct labor hours 270 Number of setups Number of orders Number of machine hours Number of kilowatt hours 540 450 270 360 a. Determine the unit cost for each job using a traditional company-wide overhead rate based on direct labor hours. Round rate to two decimal places Overhead rate per direct labor hour $ Use rounded overhead rate calculated