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Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $185,910 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct labor. hours. Data concerning the current period's operations appear below. Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit Product C 4,200 units 2.00 hours $15.60 $20.00 Product D 3,400 units 2.10 hours $28.50 $21.00 Required: 2-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH --2. Determine the unit product cost of each product for the current year (Round your intermediate calculations and Final answers to 2 decimal places.) Producto Product Unit productos b. The company is considering using an activity-based costing system to compute unit product costs for external financial reports Instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below: Estimated Expected Activity Overhead Activity Cost Pools Cost Product C Product D Totat Machine setups 5.12,990 390 Purchase orders 77,640 980 1,320 2,300 Order size 95,280 8,400 7,140 15,549 Total $185,910 199 200 Determine the unit product cost of each product for the current period using the activity-based costing approach (Round your intermediate calculations and final answers to 2 decimal places.) Product Producto Unit productos