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: Xactive Pathbreaker Direct materials per unit $ 65.60 $ 51.80 Direct labor cost per unit $ 19.00 $ 13.80 Direct labor-hours per unit 1.4 DLHS 1 DLHS Estimated annual production and sales 33,000 units 83,eee 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: Estimated total manufacturing overhead Estimated total direct labor-hours $2,687,360 129,200 DLHS 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: Required: 1-a. Compute the predetermined overhead rate based on direct labor-hours. 1-6. 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: Activity Cost Pools and Activity Estimated Overhead Expected Activity Measures Cost Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) $ 988, 380 46,200 83,000 129,200 Batch setups (setups) 1,688,000 290 190 480 Product sustaining (number of products) 602, 240 1 1 2 General factory (machine-hours) 88,740 3,300 8,300 11,600 Total manufacturing overhead cost $ 2,687,360 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. 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 11 Reg 1B Req2 Req3 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 Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req2 Req 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 Rate per DLH per setup per product per MHR Complete this question by entering your answers in the tabs below. Reg 3 Req 1A Reg 1B Reg 2 Reg 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 cost