Altima Company uses an overhead costing system based on direct labor hours for its two products X and Y.The company is considering adopting an activity-based costing system, and collects the following information for the month of October. 
Required:
(1) Compute the unit manufacturing cost of each product under a volume-based costing system based on direct labor hours.
(2) Compute the unit manufacturing cost of each product under the activity-based costing system.
Definitions:
Enterprise Product
A product or service designed for large organizations, emphasizing robustness, scalability, and integration capabilities.
Variable Cost
Costs that change in proportion to the level of activity or volume produced, such as materials and labor costs.
Enterprise Product
A product designed specifically for organizational use to cater to the complexity and scale of enterprise requirements.
Profit-Volume Chart
A chart used to assist management in understanding the relationship between profit and volume.
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