Your company is Durian Company Your company manufactures two sizes of box springs: twin and double. Presented below is the budget estimates for material cost & labor cost per unit and the budgeted overhead within the activity cost pools. Production Data Twin Double Material Cost per unit 27 39 Labor Cost per unit 50 61 Budgeted Production Estimate 5100 8900 Activity Cost Pools Driver Estimated Overhead Use per Twin Use per Double Framing Square feet of pine 195,600 4,657 1,863 Padding Square feet of quilting 195,800 108,777 87,023 Filling Square feet of filling 320,700 501,093 300,657 Labeling Number of boxes 249,100 830,333 415,167 Inspection Number of inspections 235,650 15,710 7,855 A) If the company currently uses a traditional plantwide overhead allocation rate based of 150% of labor cost, calculate the unit cost of the twin and double box springs. B) The company is investigating the use of activity-based costing and has created the activity cost pools shown above. Calculate the unit cost of the twin and double box springs using ABC. Note: The use of ABC or traditional costing does not change the total overhead amount but instead simply changes the way it is allocated. C) Analyze the results. If you believe the ABC numbers are more accurate, discuss the potential impact to pricing of the twin and double if the sales price is determined by the cost