Ellix Company manufactures two models of ultra-high fidelity speakers, the X200 model and the X99 model. Data regarding the two products follow: Annual Total Direct Product Direct Labor-Hours Production Labor-Hours X200 0.3 DLH per unit 16,000 units 4,800 DLHS X99 0.5 DLH per unit 41,000 units 20,500 DLHS 25,300 DLHs Additional information about the company follows: a. Model X200 requires $38 in direct materials per unit, and model X99 requires $22. b. The direct labor rate is $30 per hour. c. The company has always used direct labor-hours as the base for applying manufacturing overhead cost to products. d. Model X200 is more complex to manufacture than model X99 and requires the use of special equipment e. Because of the special work required in (d) above, the company is considering the use of activity-based absorption costing to apply manufacturing overhead cost to products. Three activity cost pools have been identified as follows: Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labor-hours Estimated Total Activity Estimated Total Cost X200 X99 Total $ 167,500 100 150 250 406,600 1,070 0 1,070 759,000 4,800 20,500 25,300 $ 1,333,100 Required: 1. Assume that the company continues to use direct labor-hours as the base for applying overhead cost to products. a. Compute the predetermined overhead rate. (Round "pre-determined overhead rate" to nearest dollar.) Predetermined overhead rate $ 53 per DLH b. Compute the unit product cost of each model. (Round "pre-determined overhead rate" to nearest dollar and round other intermediate calculations and final answers to 2 decimal places.) Model X200 X99 Unit product cost 2. Assume that the company decides to use activity-based absorption costing to apply overhead cost to products. a. Compute the activity rate for each activity cost pool and determine the amount of overhead cost that would be applied to each model using the activity-based approach. (Round "Overhead cost per unit" answers to 2 decimal places.) Activity Cost Pool Machine setups Special processing General factory Activity Cost Pool $ 670 per setup $ 380 per MH $ 30 per DLH Model X99 Activity Cost Pool Model X200 Total overhead cost Overhead cost per unit b. Compute the unit product cost of each model. (Round intermediate calculations and final answers to 2 decimal places.) Unit product cost of Model X200 Unit product cost of Model X99