Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $178,910 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 3,850 units Product D 3,050 units Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit 1.30 hours 90 hour $ 12.10 11.20 $ 24.30 S 7.60 Requried a-1. Compute the predetermined overhead rate under the current method. (Round your answer to2 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