Cabigas company manufactures two products, Product C, Product D. The company estimated it would incur $170,000 in Manufacturing overhead costs during the period. Overhead currently applied to the products on the basis of direct labor hours. Data concerning the current period's operations appear below: Estimated volume 3,000 & 8000, Direct labor hours per unit 2 & 2, Direct materials per unit $21 & $20, Direct labor cost per unit $24 & $24. Compute the predetermined overhead rate under current method, and determine the unit product cost of each product for the current year.