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 $925,944 in manufacturing overhead costs and produce 11,400 units of Product W and 45,600 units of Product S during the current year. Unit cost for materials and direct labor are: Product SProduct W Direct material Direct labor $ 15 13 $ 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 Total 3,380 692 19,090 1,563 Activity Cost Pool Total Cost Product S Product W Machine setups required Purchase orders issued Machine-hours required Maintenance requests issued $392,080 55,706 171,810 306,348 $925,944 1,170 552 7,930 653 2,210 140 11,160 910 Using the data above and an activity-based costing approach, determine the unit product cost of each product for the current year