XYZ Company produced product (X) in large quantities totaling 25,000 units per year, and product (G) produced smaller quantities, totaling 5,000 units per year, both products require one hour of direct labor, and the expected additional industrial cost per year is $ 900,000, as well as the expected use of each Activity is 900,000, and we had the following additional data:

Cost units using the traditional system

Direct material cost	$ 40 for product (x) $ 30$ for the product (G)
cost of direct labor	$ 32 for product (x) $ 12 for the product (G)

Activities	Estimated additional industrial costs	loading, estimated
Machine processing activity	300,000 $	1500 times
Machine operating activity	500,000 $	50,000 hours
Check activity	100,000 $	2000 times

Activity energy	product (x)	product (G)
Machine processing times.	500	1000
Machine operating hours	30,000	20,000
Number of checks	500	1500

Required

Calculate the total product cost per unit, using:

1- The traditional method (on the basis of the production unit)

2- Modern Activity Based Method (ABC)

In light of this:

1- What are the differences for each unit?

2- Explain the impact of these differences from a financial perspective such as (competitors' market share, product pricing, company profitability ...)