LeGarrette Football Products (LFP) manufactures two products for football: helmets and shoulder pads. LFP estimated it would incur $191,910 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: Helmets Shoulder Pads Estimated volume 4,500 units 3,700 units Direct labor-hours per unit 2.60 hours 2.20 hour Direct materials cost per $18.60 $32.10 unit Direct labor cost per unit $ 16.40 $ 12.80 Requried: a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH a-2. Determine the unit product cost of each product for the current year. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Helmets Shoulder Pads Unit product cost 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: Activity Cost Pools Machine setups Estimated Overhead Costs $ 13,590 Expected Activity Shoulder Total Helmets Pads 250 260 510 answer to 2 decimal places.) Predetermined overhead rate per DLH a-2. Determine the unit product cost of each product for the current year. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Helmets Shoulder Pads Unit product cost 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 Shoulder Total Activity Cost Pools Costs Helmets Pads Machine setups $ 13,590 250 260 510 Purchase orders 79,440 1,100 1,440 2,540 General factory 98,880 11,700 8,140 19,840 Total $ 191,910 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.) Helmets Shoulder Pads Unit product cost