Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $177,910 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	3,800 units	3,000 units
Direct labor-hours per unit	1.20 hours	0.80 hour
Direct materials cost per unit	$11.60	$23.70
Direct labor cost per unit	$10.80	$7.20

Compute the predetermined overhead rate under the current method.

a. $25.56 per DLH b. $26.16 per DLH c. $46.81 per DLH d. $59.30 per DLH
		Now, compute the unit product cost of each product for the current year under current costing system.
		a. $47.96 (Product C), $51.35 (Product D) b. $47.96 (Product C), $56.46 (Product D) c. $53.07 (Product C), $51.35 (Product D) d. $53.07 (Product C), $56.46 (Product D)