Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $194,910 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 4,650 units Product D 3,850 units Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit 2.90 hours 2.50 hour $ 20.10 17.60 33.90 S 14.00 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.) ProductC Product D Unit product cost 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: Expected Activity Total Overhead Costs S 13,890 80,340 100,680 Activity Cost Pools Machine setups Purchase orders General factory Product C 280 1,160 13,485 Product D 290 1,500 570 2,660 9,62523,110 Total $ 194,910 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 C Product D Unit product cost