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 labor-hours (DLHs). The company has two products, W82R and L48S, about which it has provided the following data: W82R L48S Direct materials per unit $ 23.40 $ 59.80 Direct labor per unit 18.50 $ 63.60 Direct labor-hours per unit 0. 70 2. 40 Annual production (units) 38, 400 22, 700 The company's estimated total manufacturing overhead for the year is $3,505,541 and the company's estimated total direct labor- hours for the year is 81,360. 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: Activities and Activity Measures Estimated Overhead Cost Supporting direct labor (DLHs) $ 1, 057, 680 Setting up machines (setups) 739, 361 Parts administration (part types) 1, 708, 500 Total $ 3,505, 541 Activities W82R L48S Total Supporting direct labor 26, 880 54, 480 81, 360 Setting up machines 881 2, 990 3, 871 Parts administration 2, 170 1 , 850 4, 020 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.) W82R L48S a. Unit product cost b. Unit product cost