Kuechle Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, 149L and B26W, about which it has provided the following data: Direct materials per unit. Direct labor per unit. Direct labor-hours per unit. Annual production... 149L $17.80 $16.10 0.70 30,000 B26W 555.40 S55.20 2.40 15,000 The company's estimated total manufacturing overhead for the year is 51,793,790 and the company's estimated total direct labor-hours for the year is 57,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures....... Supporting direct labor (DLHS).. Setting up machines (setups)..... Parts administration (part types... Total. Estimated Overhead Cost $ 285,000 437,190 1,071,600 S1,793,790 Activities Supporting direct labor.. Setting up machines... Parts administration... 149L 21,000 798 B26W 36,000 2,565 1,1-40 Total 57,000 3,363 2,679 1,539 Required: a. Compute the predetermined overhead rate under the current method, and determine the unit product cost of each product for the current year