Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $191,910 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 C Product D Estimated volume 4,500 units 3,700 units Direct labor-hours per unit 2.60 hours 2.20 hour Direct materials cost per $18.60 $32.10 unit Direct labor cost per unit $16.40 $12.80 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