Hayden, Inc. produces two different products, Product A and Product B$.$ Hayden uses a traditional volume$-$based costing system in which direct labor hours are the allocation base. Hayden is considering switching to an ABC system by splitting its manufacturing overhead cost across three activities: Engineering, Manufacturing, and Inspection. The cost of each activity and usage of the activity drivers are as follows:

Cost Usage by Product A Usage by Product B

Engineering $($Engineering Hours$)$ $ $1,020,0004,8005,200$

Manufacturing $($Direct Labor Hours$)$ $ $1,203,200520,000520,000$

Inspection $($Batches$)$ $ $816,0006,8006,400$

Hayden manufactures $14,600$ units of Product A and $7,300$ units of Product B per month.

Required:

a$.$ Calculate the predetermined overhead rate under the traditional costing system. $($Round your answer to $2$ decimal places.$)$

b$.$ Calculate the activity rate for Engineering. $($Round your answer to $2$ decimal places.$)$

c$.$ Calculate the activity rate for Manufacturing. $($Round your answer to $2$ decimal places.$)$

d$.$ Calculate the activity rate for Inspection.

e$.$ Calculate the indirect manufacturing costs assigned to each unit of Product A under the traditional costing system. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$

f$.$ Calculate the indirect manufacturing costs assigned to each unit of Product B under the traditional costing system. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$

g$.$ Calculate the indirect manufacturing costs assigned to each unit of Product A under the ABC system. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$

h$.$ Calculate the indirect manufacturing costs assigned to each unit of Product B under the ABC system. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$

i$.$ Which product is under$-$costed and which is over$-$costed under the volume$-$based cost system compared to ABC?

product A$=$

product B$=$