Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $188,910 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct labor-hours. Data concerning the current period's operations appear below t D Product Product C 4,350 units Estimated volume 3,550 units Direct labor-hours per unit 2.30 hours 1.90 hour 30.30 Direct materials cost per unit 17.10 15.20 Direct labor cost per unit 11.60 Requried: a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH a-2. Determine the unit product cost of each product for the current year. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Product C Product D Unit product cost