Exercise 4-10 Contrasting ABC and Conventional Product Costs [LO4-2, L04-3, L04-4] Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker Data concerning these two product lines appear below Direct materials per unit Direct labor cont per unit Direct labor-heure per unit Dettad al production and sales Xative breaker 65.50 $ 51.70 $18.90 $15.70 1.4 1 32,000 wita 13,000 unite 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 02.61,160 Batted total maturing overhead Titiated total direct labore Required: a. Compute the predetermined overhead rate based on direct labor hours. 5-6. Using the predetermined overhead rate and other data from the problem determine the unt 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 Coole Mar porti di Thor direct labore Prodowe Tranber of product General try twice Overhead coat 1963.60 3.500 610.10 Per Total 44.900 13.600 126,00 5 470 1 2 2.300 Determine the activity rate for each of the four active cost pools 3. Using the activity rutes and other data from the problem termine the unit product cost of each product