Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $181,910 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 periods operations appear below:

	Product C			Product D
Estimated volume		4,000	units			3,200	units
Direct labor-hours per unit		1.60	hours			1.70	hours
Direct materials cost per unit	$	13.60			$	26.10
Direct labor cost per unit	$	16.00			$	17.00

Required:

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. (Round your intermediate calculations and final answers to 2 decimal places.)