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 L485, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) W82R $ 26.60 $ 19.00 0.70 31,200 L48S $ 57.30 $ 57.20 2.40 21,500 The company's estimated total manufacturing overhead for the year is $2,589,840 and the company's estimated total direct labor- hours for the year is 73,440. 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 Supporting direct labor (DLHS) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 440, 640 794,880 1,354,320 $ 2,589,840 Activities Supporting direct labor Setting up machines Parts administration W82R 21,840 886 1,600 L48S 51,600 2,570 1,640 Total 73,440 3,456 3,240 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