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 Product D Product C 4,350 units Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit 3,550 units 2.30 hours $ 17.10 S 15.20 1.90 hour S 30.30 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