manufactures two products, Product C and Product D. The company estimated it would incur $167,140 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: a. Compute the predetermined overhead rate under the current method, and determine the unit product cost of each product for the current year. 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: Determine the unit product cost of each product for the current period using the activity-based costing approach. [If you wish, you may modify the file ACCT252 ABC.xIsx file posted in your Connect Library.]