Wyoming Manufacturing Limited has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHs). The company has two products, Widgets and Trinkets, about which it has provided the following data:

Widgets Trinkets

Direct Materials per unit $11.50 $62.90

Direct Labour per unit $2.00 $13.00

Direct labour hours per unit 0.20 1.30

Annual production 45,000 10,000

The firm's estimated total manufacturing overhead for the year is $1,521,960 and the firm's estimated total direct labour-hours for the year is 22,000.The company is considering using activity-based costing to determine its unit product costs.Data for this proposed activity-based costing system appear below:

The company is considering using activity-based costing to determine its unit product costs.Data for this proposed activity-based costing system appear below:

Activities Widgets Trinkets Total

Supporting direct labour 9,000 13,000 22,000

Setting up machines 814 374 1,188

Parts administration 924 1,012 1,936

Activities & Drivers Estimated MOH cost

Supporting direct labour (DLH) $352,000

Setting up machines (setups ) $201,960

Parts Administration (part types) $968,000

Total $1,521,960

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.

also can you please provide me a explanation.