EMD Corporation manufactures two products, Product S and Product W. Product W is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product W. Product W is the more complex of the two products, requiring 3 hours of direct labor time per unit to manufacture compared to 2 hour of direct labor time for Product S. Product W is produced on an automated production line Overhead is currently assigned to the products on the basis of direct-labor-hours. The company estimated it would incur $885,195 in manufacturing overhead costs and produce 16,400 units of Product W and 65,600 units of Product S during the current year. Unit cost for materials and direct labor are Direct material Direct labor Product s 21 Product w 25 13 Required a-1. Compute the predetermined overhead rate under the current method of allocation a-2. Determine the unit product cost of each product for the current year b. The company's overhead costs can be attributed to four major activities. These activities and the amount of overhead cost attributable to each for the current year are given below: Total Activit Activity Cost Pool Total Cost 316,840 53,397 285,300 229,658 Product S Product w Machine setups required Purchase orders issued Machine-hours required Maintenance requests issued 1,500 502 7,900 674 2,060 196 11,120 899 Total 3,560 698 19,020 1,573 $ 885,195 Using the data above and an activity-based costing approach, determine the unit product cost of each product for the current year