Please do not just copy and paste the incorrect answer from Chatgpt like the last person did.

Part B Merger Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour$-$hours $($DLHS$).$ The company has two products, W$82$R and L$48$S$,$ about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $$2,000,000$ and the company's estimated total direct labour$-$hours for the year is $22,000.$ The company is considering using a variation of activity$-$based costing to determine its unit product costs for external reports. Data for this proposed activity$-$based costing system appear below: Required: a$.$ Determine the unit product cost of each of the company's two products under the traditional costing system. b$.$ Determine the unit product cost of each of the company's two products under activity$-$based costing system.