Cummings Company manufactures two products, Product C and Product D. The company estimated it would incur $191,910 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 4,500 units 2.60 hours $18.60 $26.00 Product D 3,700 units 2.70 hours $32.10 $27.00 Required (be sure to answer all 3 questions): 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 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 $ 13,590 79,440 98,880 $191,910 Product C Product D 250 260 1,100 1,440 11,700 9,990 Total 510 2,540 21,690 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