Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $186,910 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 periods operations appear below:

Product C

Product D

Estimated volume

4,250

units

3,450

units

Direct labor-hours per unit

2.10

hours

1.70

hour

Direct materials cost per unit

$

16.10

$

29.10

Direct labor cost per unit

$

14.40

$

10.80

b.

The company is considering using an activity-based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below:

Activity Cost Pools	Estimated Overhead Costs		Expected Activity
			Product C	Product D	Total
Machine setups	$	13,090	200	210	410
Purchase orders		77,940	1,000	1,340	2,340
General factory		95,880	8,925	5,865	14,790
Total	$	186,910

Determine the unit product cost of each product for the current period using the activity-based costing approach. (Round your intermediate calculations and final answers to 2 decimal places.)

Unit Product Cost

Product c _________

Product D _________

Requried a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) calculations. Round your final answer to 2 decimal places.) Product C Product D Unit product cost