Altima 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 collects the following information for the month of October. Production units Direct materials cost per unit Direct labor cost per hour Direct labor hours Product X Product Y 20,000 2,000 $ 50.00 $40.00 $ 10.00 $10.00 34,000 6,000 Total Activity Consumption Overhead Overhead Cost pool Machine setup $60,000 Engineering change order 40,000 Facility rent 90,000 300 1,000 setups 100 orders 1,000 sq. feet 20 700 80 700 300 Required: (1) Compute the unit manufacturing cost of each product under a volume-based costing system based on direct labor hours. (2) Compute the unit manufacturing cost of each product under the activity-based costing system