LeGarrette Football Products (LFP) manufactures two products for football: helmets and shoulder pads. LFP estimated it would incur $182,910 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 periods operations appear below: Helmets Shoulder Pads Estimated volume 4,050 units 3,250 units Direct labor-hours per unit 1.70 hours 1.30 hour Direct materials cost per unit $ 14.10 $ 26.70 Direct labor cost per unit $ 12.80 $ 9.20 Requried: a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) 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.) 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 Estimated Overhead Costs Expected Activity Helmets Shoulder Pads Total Machine setups $ 12,690 160 170 330 Purchase orders 76,740 920 1,260 2,180 General factory 93,480 6,885 4,225 11,110 Total $ 182,910 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.)