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 period's operations appear below. Product C 4,250 units Estimated volume Direct labor-hours per unit Direct materials cost pet unit Direct labor cost per unit Product D 3,450 units 1.70 hour $ 29.10 $10.80 $ 16.10 $ 14.40 Requrled: 8-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate ther DLH 3-2. 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 Product D Unit product cout 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 Machine setups Purchase orders General factory Estimated Overhead Costs $ 13,090 77,940 95,880 Expected Activity Total Product C Product D 200 210 410 1,000 1,340 2,340 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.) Product Product D Unit product cost