Exercise $4-10($Algo$)$ Contrasting ABC and Conventional Product Costs $[$LO$4-2,$ LO$4-3,$ LO$4-4]$

Rocky Mountain Corporation makes two types of hiking boots$-$Xactive and Pathbreaker. Data concerning these two product lines appear below:

$\backslash$table$[[,$Xactive,Pathbreaker$],[$Direct materials per unit,$$64\mathrm{.}90,$$$51\mathrm{.}10$