erences Direct materials per square metre Direct labour per square metre Direct labour-hours per square metre Estimated annual output- Data concerning Cranur Architects Corporation's two major business lines are given below: Residential 7.00 5 Commercial $10.00 52 0.1 DLHS $ $39.00 0.075 DLHS 72,000 m2 504,000 2 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: Estinated total architecture department overhead Estimated total direct labour-hours $1,206,000 45,000 DLH 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