Ellix Company manufactures two models of ultra-high fidelity speakers-the X200 model and the X99 model. Data regarding the two products follow: Product X200 X99 Direct Labor-Hours 0.3 DLHS per unit 0.5 DLHS per unit. Annual Production 21,000 units Total Direct Labor-Hours 42,000 units 6,300 DLHS 21,000 DLHS 27,300 DLHS Additional information about the company follows: a. Model X200 requires $40 in direct materials per unit, and model X99 requires $31. b. The direct labor workers are paid $50 per hour. c. The company has always used direct labor-hours as the allocation 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 $ 143,000 X99 Total 88 132 220 425,100 1,090 2,184,000 6,300 21,000 $2,752,100 0 1,090 27,300 Required: 1. Assume that the company continues to use direct labor-hours as the allocation base for applying overhead cost to products. a. Compute the plantwide predetermined overhead rate. b Compute the unit product cost of each model