Traditional Product Costing versus Activity-Based Costing Ridgeland 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 Item Expected Costs Cost Driver Maximum Quantity Setup costs $979,200 Number of seluas 7.200 Orciering costs 260,000 Number of orders 65.00 Maintenance 1,810,000 Numcer of machine hours 30 000 Powe 175,000 Number of kilowatt hours 440.000 Total predicted direct labor hours for next year i5 52,000. The following data are for two recently completed jobs: Job 201 Job 202 Cost of clirect materials $13.000 $11,500 Cost of direct labor $21.100 $64.300 Number of units completed 1.000 950 Number of direct labor hours 220 270) Number of setu os 19 Number of orders 21 22 Number of machine hours 450 2GO Number of kilowatt hours 15 301 a. Determine the unit cost for each job using a traditional plantwide overhead rate based on direct labor hours. Round cost per unit answers to two decimal places when applicable Job 201 Job 202 Direct materials $ 13,00 $ 14.500 Direct labor 21,100 64,800 Overhead 13,772 16.502 Total cost $ 0 Units produced 0 0 Cost per unit $ 0$ 0 b. Determine the unit cost for each jah using ABC. Round cost per unit answers to two decimal places when applicable. Job 201 Job 202 Direct materials $ 13,000 14,500 Direct labor 21,100 64 200 Setup rast 0 0 Ordering costs 0 Maintenance costs 0 0 Puwer 0 0 O $ 0$ Total al costs Inilah