Your company wants to do a comparison between the current traditional costing system and the newly developed ABC system. 200 units were completed during the month. Associated costs for the month are: Direct material, $21,500; Average direct labor cost, $15/hour; Direct labor hours, 215; Overhead allocation is 175% of direct labor costs. Complete the cost comparsion between ABC and Traditional Costing for the order. Calculate the Activity Costs per Unit. Activity Activity Activity Cost Driver Amount Rate Design Design Hours 25 hours $60 per hour Setup Number of Setups 6 setups $40 per setup Production Equipment Hours 45 hours $125 per hour Assembly Direct Labor Hours 20 hours $40 per hour Shipping/Packaging Direct Labor Hours 30 hours $25 per hour Calculations: Fill-in the labels and calculations in the table below Traditional Costing: Total Cost Overhead Allocation Rate ABC Costing Total Activity Costs for Job Activity Costs per Unit ABC Total Costs Total Activity Costs Total Cost (ABC) Overhead Allocation Rate