Acton Company has two products: A and B. The annual production and sales of Product A is 800 units and of Product B is 500 units. The company has traditionally used direct labour hours as the basis for applying all manufacturing overhead to products. Product A requires 0.3 direct labour hours per unit, and Product B requires 0.2 direct labour hours per unit. The total estimated overhead for next period is $92,023.

The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost poolsActivity 1, Activity 2, and General Factorywith estimated overhead costs and expected activity as follows:

	Estimated
Activity	Overhead	Expected Activity
Cost Pool	Costs	Product A	Product B		Total
Activity 1	$14,487	500	600		1,100
Activity 2	$64,800	2,500	500		3,000
General Factory	$12,736	240	100		340
Total	$92,023

(Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour hours.)

	What is the predetermined overhead rate under the traditional costing system?

	What is the overhead cost per unit of Product B under the traditional costing system?

	What is the predetermined overhead rate (i.e., activity rate) for Activity 1 under the activity-based costing system?

	What is the overhead cost per unit of Product A under the activity-based costing system?