please solve and explain every time i try to solve it tells me my calculations are incorrect

Kunkel Company makes two products and uses a conventional costing system in which a single plantwide predetermined overhead rate is computed based on direct labor-hours. Data for the two products for the upcoming year follow: Direct materials cost per unit Direct labor cost per unit Direct labor-hours per unit Number of units produced Mercon Wurcon $ 12.40 $ 21.30 $ 6.10 $ 3.80 0.47 0.23 14,000 70,000 These products are customized to some degree for specific customers. Required: 1. The company's manufacturing overhead costs for the year are expected to be $557,928. Using the company's conventional costing system, compute the unit product costs for the two products. (Do not round intermediate calculation. Round your final answers to 2 decimal places.) Unit product cost Mercon $ Wurcon $ 11.12 5.65 2. Management is considering an activity-based costing system in which half of the overhead would continue to be allocated on the basis of direct labor-hours and half would be allocated on the basis of engineering design time. This time is expected to be distributed as follows during the upcoming year: Engineering design time (in hours) Mercon 2,300 Wurcon 2,900 Total 5,200 Compute the unit product costs for the two products using the proposed ABC system. (Round your final answers to 2 decimal places.) Unit product cost Mercon $ Wurcon $