Exercise 4-10 Contrasting ABC and Conventional Product Costs (L04-2, L04-3, L04-4) Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker Data concerning these two product lines appear below: 10 Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales Xactive $ 64.40 $ 17.80 -1.4 DLH 21,000 units Pathbreaker $50.60 $ 12.60 1 LHS 71,000 units The company has a conventional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below. Latinated total manufacturing overhead Estimated total direct labor-bours $1,967,840 100,400 DLHS mes Required: 1-a. Compute the predetermined overhead rate based on direct labor-hours. 1-b. Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product 2. The company is considering replacing its conventional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools. Estimated Overhead Expected Activity Activity Cost Pools and Activity Mesuces Cost Xactive Pathbreaker Total Supporting direct labor direct labor-hours) $ 707,820 29.400 71,000 100,400 Batch setups (setup) $40,000 250 360 Product wontaining (nueber of producto) 655,160 2 General factory (machine-hours) 66,860 2.100 7.100 9.200 Total manufacturing overhead cost + 1.967,840 130 Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates and other data from the problem, determine the unit product cost of each product. Complete this question by entering your answers in the tabs below. Req1A Reg 1B Req2 Req3 Compute the predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Predetermined overhead role per DLH REQIA Req 18 > Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates and other data from the problem, determine the unit product cost of each product. Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 2 Reg 3 Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product. (Round your Intermediate calculations and final answers to 2 decimal places.) Xactive Pathbreaker Unit product cost Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates and other data from the problem, determine the unit product cost of each product. Complete this question by entering your answers in the tabs below. Req1A Roq 18 Req 2 Reg 3 Determine the activity rate for each of the four activity cost pools, (Round your "per DLH" and "per MHR" answers to 2 decimal places.) Activity Cost Pools Supporting direct labor Batch setups Product sustaining General factory Activity Rato per DLH per setup per product per MHR Determine the activity rate for each of the four activity cost pools. 3. Using the activity rates and other data from the problem, determine the unit product cost of each product. Complete this question by entering your answers in the tabs below. es Reg 1A Req 18 Req 2 Req3 Using the activity rates and other data from the problem, determine the unit product cost of each product. (Round your Intermediate calculations and final answers to 2 decimal places.) Xactive Pathbreaker Unit product on
