please explain

Tori Manufacturing Corporation traditional sing om in which it opes macturing overhead 1 ts products using a predetermined cvetoad race based on direct laborbus DLHS). The company has two products, 1140W and C63), about which it has provided the following data Direct materiale per unit Direct labor per unit Direct labor-hours per unit Annual production B4w C6 53490 $63.70 $20.80 $62 40 0.80 35,000 15.000 The company's estimated total mangfacturing overhead for the year is $2,656,000 and the company's estimated total directibor bours for the year is 64.000 2440 The company is considering in 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 Assembling products (DLHS).......... Preparing batches (batches). Milling (ME)... Total Estimated Overhead Cost $1,216,000 480,000 960,000 $2.656.000 Activities Assembling products. Preparing batches Milling B40W 28,000 2,304 1,088 0633 Total 36,000 64.000 2,496 4.800 2,112 3,200 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 340w DM_ J ow DA - C 63 DM .PL MOH DL MOH DL TC MOH TC TC Traditional costing ABC