Problem 7A-1 Activity-Based Costing Product Costs for External Reports [LO6] Data concerning Cranur Architects Corporation's two major business lines are given below: 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: Required: 1. Determine the unit costs of the Commercial and Residential products under the company's traditional costing system. (Round you answers to 2 decimal places.) 2. The company is considering replacing its traditional costing system for determining unit product costs for external reports with al ABC system. The ABC system would have the following three activity cost pools: Determine the unit costs (cost per square metre of architectural drawings) of the Commercial and Residential lines of business und the ABC system. (Round your answers to 2 decimal places.)