Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $196,910 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 C 4,750 units 3.10 hours $ 21.10 $ 31.00 Product D 3,950 units 3.20 hours $ 35.10 $ 32.00 Required: 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. (Round your intermediate calculations and final answers to 2 decimal places.) Product C 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 Activity Cost Pools Machine setups Purchase orders Order size Total Estimated Overhead Cost $ 14,090 80,940 101,880 $196,910 Product C 300 1,200 14,725 Product D 310 1,540 12,640 Total 610 2,740 27,365 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