A company is considering switching to an activity$-$based costing $($ABC$)$ system. The company produces and sells two products: Basic and Pro. The production of the Pro products requires more expensive materials and more experienced workers. The company consists of two departments: Production $($where all manufacturing activities are taken$)$ and Marketing $($which engages in selling and admin activity only$).$ The company's traditional costing system computes unit product costs as dictated by GAAP; direct labor cost $($DLC$)$ is used as the allocation base for manufacturing overhead cost $($the overhead rate is rounded to the nearest cent$).$ The ABC system will include in unit costs all costs easily associated with units. In addition, in the ABC system, there are four major indirect activities: Machine Setups, Special Processing, Factory Supervision, and Customer Relations