Hello, please I need help with this, very important that the answer is clear and NOT ON EXCEL

1. Determine unit profit per security system, using the traditional (volume-driven) system

2. Determine unit profit per security system, using the ABC system

ABC EXERCISE (1) Haymarket Bio Tech, Inc. (HBT) produces and sells two secure communication systems, AW (Anywhere) and SZ (SecureZone). AW uses satellite technology and allows parties whose DNA is implanted in the device to communicate anywhere on the earth. SZ uses similar tech- nology except it allows communication between two parties who are within 10 miles of each other. HBT has the following operating data for the two products: P1 P2 AW SZ Production volume 5,000 20,000 Selling price $400.00 $200.00 Unit direct materials and labor $200.00 $ 80.00 Direct labor-hours 25,000 75,000 Direct labor-hours per unit 5 3.75 Volume-Based Costing The volume-based costing system that the firm uses assigns factory loverhead (OH) based on direct labor-hours (DLH). The firm has a total budgeted overhead of $2,000,000. Since the firm budgeted 100,000 direct labor hours for the year, the overhead rate per direct labor hour is $20 per direct labor hour. Activity-Based Costing In using an activity-based costing, HBT has identified the following activities, budgeted costs, and activity consumption cost drivers: Activity Engineering Setups Machine running Packing Total Budgeted Cost $ 125,000 300,000 1,500,000 75,000 $2,000,000 Activity Consumption Cost Driver Engineering hours Number of setups Machine-hours Number of packing orders HBT also has gathered the following operating data pertaining to each of its products: Engineering hours Number of setups Machine-hours Number of packing orders AW 5,000 200 50,000 5,000 SZ 7,500 100 100,000 10,000 Total 12,500 300 150,000 15,000