Krypton Inc. manufactures two products, Vintex and Bromal. The company estimated it would incur $160,690 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct labour hours. Data concerning the current period's operations appear below: Vintex Bromal Estimated Volume 4,700 units 3,300 units Direct labour hours per unit 2.1 hours 1.6 hours Direct labour cost per unit $33.60 $25.60 Direct material cost per unit $4.80 $12.70 The company is considering using an activity-based costing system to compute unit product costs instead of its traditional single plant-wide system based on direct labour hours. The activitybased costing system would use three activity cost pools and drivers: Activity cost pool Driver Material acquisition costs Purchase orders Machine costs Machine setups General factory costs Direct labour hours Data relating to these activities for the current period are given below: Activity cost pool Estimated overhead costs Expected driver activity levels Vintex Bromal Total Material acquisition costs $78,800 920 730 1650 Machine costs $12,490 150 80 230 General factory costs Required: $69,400 9,870 5,280 15,150 a) Compute the predetermined overhead rate under the single plant-wide method, and determine the unit product cost of each product for the currentyear. b) Determine the unit product cost of each product for the current period using the activitybased costing approach. c) Which method will probably provide a better representation of unit cost? Explain briefly