Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $194,910 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		4,650	units			3,850	units
Direct labor-hours per unit		2.90	hours			3.00	hours
Direct materials cost per unit	$	20.10			$	33.90
Direct labor cost per unit	$	29.00			$	30.00

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.)

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:

	Estimated		Expected Activity
Activity Cost Pools	Overhead Cost		Product C		Product D		Total
Machine setups	$	13,890	280		290		570
Purchase orders		80,340	1,160		1,500		2,660
Order size		100,680	13,485		11,550		25,035
Total	$	194,910

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.)