Cabio 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: Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit Product 3,850 units 1.30 hours $12.10 $13.00 VOLE Product D 3,050 units 1.40 hour $ 24.30 $14.00 Required: 2-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate a-2. Determine the unit product cost of each product for the current year. (Round your Intermediate calculations and final answers to 2 decimal places.) Product C Product D Unit product cost a-2. Determine the unit product cost of each product for the current year. (Round your intermediate calculations and final answers to 2 decimal places.) Product 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 Activit Total Activity Cost Pools Machine setups Purchase orders Order size Total Estimated Overhead Cost $ 12,290 75,540 91,080 $178.910 Product C Product D 120 840 1.180 5,005 4.270 2.020 9.275 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