Werger Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labot-hours (DLHs). The company has two products, W82R and L48S, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $2,940,670 and the company's estimated total direct laborhours for the year is 63,270 . The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Required: a. Determine the unit product cost of each of the company's two products under the traditional costing system. b. Determine the unit product cost of each of the company's two products under activity-based costing system. (For all requirements, round your intermediate calculations and final answers to 2 decimal places.)