Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $200,910 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 Required: Product C 4,950 units 3.50 hours $ 23.10 $ 35.00 Product D 4,150 units 3.60 hours $ 37.50 $ 36.00 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