abc company uses an overhead costing system based on direct labor hours for its two products x and y. the company is considering adopting an activity based costing system and collect the following information. product x unit production is 20,00, y is 2,000. direct material cost per unit for x is 50 dollars, for y 40. direct labor cost per hour is 10 dollars for each x and y. direct labor hours are 34000 for x and 6000 for y. there are three overhead cost pools, machine setup, engineering change order, and facility rent. overhead cost of machine setup is 60000, for engineering 80000, and for rent 80000. total activity is 1000 setups for machine setup, 100 orders for engineering, and 1000 sq ft rent. activity consumption for product x is 300 mahcnie setup, 20 orders, and 300 rent. for y it is 700 machine setup, 80 orders, 700 rent. compute the unit manufacturing cost under a traditional i.e., volume based costing system using direct labor hours as the allocation basis