Stoughton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs).The company has two products,M31P and M07T,about which it has provided the following data: 
The company's estimated total manufacturing overhead for the year is $2,675,460 and the company's estimated total direct labor-hours for the year is 51,000.
The company is considering using a variation of activity-based costing to determine its unit product costs for external reports.Data for this proposed activity-based costing system appear below: 
Required:
a.Determine the manufacturing overhead cost per unit of each of the company's two products under the traditional costing system.
b.Determine the manufacturing overhead cost per unit of each of the company's two products under activity-based costing system.
Definitions:
Tariff
A governmental policy tool used to control the flow of international trade through taxes on imports and exports.
Saddles Imported
The act of bringing in saddles from foreign countries for sale within the domestic market.
Quantity
The amount or number of a material or immaterial good or service.
Tariff
A tax imposed by a government on imported goods, often used to protect domestic industries and adjust trade balances.
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