Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below: Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production Deluxe $ 50.00 $ 8.00 @.70 DLHS 10,000 units Standard $ 38.00 $ 6.80 1.40 DLHS 50,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: Estimated total manufacturing overhead Estimated total direct labor-hours $514,000 77,000 DLHS Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. 2. The company is considering replacing its traditional costing system with an activity-based absorption costing system that would have the following three activity cost pools: Expected Activity Estimated Overhead Activity Cost Pools and Activity Measures Deluxe Standard Total Supporting direct labor (direct labor-hours) $385,000 7.000 70,000 77,000 Batch setups (setups) 78,000 200 100 Safety testing (tests) 51,000 70 100 Total manufacturing overhead cost $ 514,000 Cost 300 30 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. 2. The company is considering replacing its traditional costing system with an activity-based absorption costing system that would have the following three activity cost pools: Expected Activity Estimated Overhead Activity Cost Pools and Activity Measures Cost Deluxe Standard Total Supporting direct labor (direct labor-hours) $ 385,000 7,880 70,000 77,000 Batch setups (setups) 78,000 200 100 300 Safety testing (tests) 51,000 30 70 Total manufacturing overhead cost $ 514,000 100 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Deluxe Standard Unit product cost Required Required 2 Required: 1. Determine the unit product costs of the Deluxe and Standard products under the company's traditional costing system. 2. The company is considering replacing its traditional costing system with an activity-based absorption costing system that would have the following three activity cost pools: Expected Activity Estimated Overhead Activity Cost Pools and Activity Measures Cost Deluxe Standard Total Supporting direct labor (direct labor-hours) $ 385,000 7,000 70,000 77,000 Batch setups (setups) 78,000 200 Safety testing (tests) 51,080 30 70 Total manufacturing overhead cost $ 514,000 100 300 100 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the unit product costs of the Deluxe and Standard products under the activity-based absorption costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Deluxe Standard Unit product cost (Required 1