2. Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of direct labour-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows. during the upcoming year: Compute the unit product costs for the two products using the proposed ABC system. (Do not round intermediate calculations and round your final answers to 2 decimal ploces.) Harrison Company makes two products and uses a conventional costing system in which a single plantwide, predetermined overhead rate is computed based on direct labour-hours. These products are customized to some degree for specific customers. Data for the two products for the upcoming year follow: Required: 1. The company's manufacturing overhead costs for the year are expected to be $868,000. Using the company's traditiopal costing. system, compute the unit product costs for the two products. (Do not round intermediate calculations ond round your final answers to 2 decimal ploces.) 2. Management is considering an ABC system in which half of the overhead would continue to be allocated on the basis of direct. tabour hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows: duning the upcoming year