Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $195,910 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 4,700 units 3.00 hours $20.60 $ 30.ee Product D 3,900 units 3.10 hours $ 34.50 $31.00 Required: 0-1. 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 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 Estimated Overhead 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 Overhead Activity Cost Pools Product Product D Total 590 Estimated 300 Machine setups Purchase orders Order size Total Cost $ 13,990 80,640 101,280 $195,910 290 1,180 14,100 1,520 12,090 2,700 26,190 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