Please show the DETAILED work. The correct option is D. Thank you!

The next three questions are based on the following Rapp Company is considering switching to an activity-based costing (ABC) system. The company produces and sells tw products: LoEnd and HiEnd. The company consists o (which engages in selling and admin activity). The company's traditional costing system computes unit product costs as dictated by GAAP; direct labor hours (DLHs) are used as the allocation base for manufacturing overhead cost (the overhead rate i rounded to the nearest cent). The ABC system will include in unit costs all costs easily associated with units. In addition, in th ABC system, there are four major indirect activities: Machine Setups, Special Processing. General Factory, and Customer Relation (10% of Customer Relation cost relates to manufacturing and is incurred in the Production Department; the rest of the Customer Relation cost is customers; the rest of the costs will be associated with units of the two products f two departments: Production (where the products are made) and Marketing incurred in the Marketing Department). In the ABC system, Customer Relation costs will be associated with The prices, direct material cost (DM), shipping cost and DLHs below are given for one unit of the produdt Hourly Shipping DLHs Units DM $72 $44 Product Price HiEnd LoEnd $200 $150 5000 6000 Wage-DL $20 $20 Cost S3 $1 The company collected the data for ABC as follows EstimatedActivity measures used OH cost Activity Measure # of setups Machine hours LoEnd HiEnd Total 120 8,000 12,000 20,000 Activity Cost Pool 40 160 S360,000 300,000 Machine Setup Special Processing General Factory (excluding Customer Relation) Customer Relation DLHs # of customers 144,000 200,000 4 What is the difference between the HiEnd product's unit costs computed by the traditional and ABC systems? A. Under the traditional costing system, the HiEnd unit cost is higher by B. Under the traditional costing system, the HiEnd unit cost is lower by C. Under the traditional costing system, the HiEnd unit cost is higher by D) Under the traditional costing system, the HiEnd unit cost is lower by S 5.00 per unit S 5.00 per unit S 8.00 per unit. S 8.00 per unit