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 9,000 13,000 22,000 Supporting direct labour Setting up machines Parts administration 814 374 1.188 924 1,012 1,936 Activities & Drivers Estimated MOH Cost $352,000 Supporting direct labour (DLH) Setting up machines (setups) Parts Administration (part types) $201.960 $968,000 Total $1,521,960 I Determine the unit product cost of each of the company's two products under activity-based costing system