0... S2Himent Facebook Adobe Acrobat Rea. Saved Data concerning Cranur Architects Corporation's two major business lines are given below Direct materials per square metre Direct labour per square metre Direct labour-hours per square metre Estimated annual output Commercial $ 5.00 $ 51 0.1 DLHS Residential $ 3.50 $ 38.25 0.075 DLHS es 64,000 m2 448,000 m2 The company has a traditional costing system in which architecture department overhead is applied to units (square metres of architectural drawings) based on direct labour-hours. Data concerning architecture department overhead and direct labour-hours for the upcoming year appear below: Estimated total architecture department overhead tstimated total direct labour-hours $2,144,000 40,000 DLHS Required 1. Determine the unit costs of the Commercial and Residential products under the company's traditional costing system (Round your answers to 2 decimal places.) Commercial Residential Unit cost Next PUI LIULIEL total direct labour-hours VIILUM +44 vow 40,000 DLHS Required: 1. Determine the unit costs of the Commercial and Residential products under the company's traditional costing system (Round your answers to 2 decimal places.) Commercial Residential ndes Unit cost 2. The company is considering replacing its traditional costing system for determining unit product costs for external reports with an ABC system. The ABC system would have the following three activity cost pools: Expected Activity Estimated Overhead Cost $1,920,000 200 32,000 $2,144,000 Commercial 6,400 160 128 Residential 33,600 40 32 Total 40,000 209 160 Activities and Activity Measures Supporting direct labour (direct labour-hours) Drawing software modifications (changes) Quality review and technical checks (tests) Total service department overhead cost Next Prey 2 of 2 2 The company is considering replacing its traditional costing system for determining unit product costs for external repons with an ABC system. The ABC system would have the following three activity cost pools: Activities and Activity Measures Supporting direct labour (direct labour-hours) Drawing software modifications (changes) Quality review and technical checks (tests) Total service department overhead cost Boected At Estimated Overhead Cost $1,920,000 192,800 32,000 $2,144,000 Commercial Residential 6,408 33,609 168 19 128 32 Determine the unit costs (cost per square metre of architecturat crawings of the Commercial and Residential lines of business unde the ABC system. (Round your answers to 2 decimal places.) Commercial Residential Unit cost