Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $184,910 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		4,150	units			3,350	units
Direct labor-hours per unit		1.90	hours			1.50	hour
Direct materials cost per unit	$	15.10			$	27.90
Direct labor cost per unit	$	13.60			$	10.00

Requried:
a-1.	Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.)

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:

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	$	12,890	180	190	370
Purchase orders		77,340	960	1,300	2,260
General factory		94,680	7,885	5,025	12,910
Total	$	184,910

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: