Traditional Product Costing Versus Activity-Based Costing following overhead costs and cost drivers for next year. Total predicted direct labor thatars for next year is 60,000 . The following data are for rwa recenty cornpleted jobs a. Determine the unit cost for each job using a traditional company wide overhead rate baskd bn direct labor hiours. Round rateto two decirhal places. overhead rage per direct labor hour 1 needed. b. Determine the unit cost for each job using ABC. Activity bazed overhead rates: Round answers to two decirral places, if needed