Marider Industries makes two types of windbreaker jackets: one for spring and one for winter. Marider uses a traditional costing system and is considering switching to an Activity-Based Costing system. Marider applies overhead on the basis of direct labor hours. Below is information about its production facility. Spring Winter Sales $378,000 $288,000 Materials Cost $52,900 $26,100 Labor Cost $41,400 $24,300 Units Produced and Sold 4,200 2,400 Total Direct Labor Hours 10,880 3,240 Total Estimated Overhead Cost $117,000 Total Estimated Direct Labor Hours 14,500 Activity-Based Costing Information Activity Activity Driver Total Estimated Cost Spring Usage Winter Usage Total Cutting Cutting Hours $21,060 1,580 740 2,320 Sewing Sewing Hours $32,760 9,300 2,500 11,800 Inspecting Number of Inpections $4,680 200 50 250 Packing Units Produced $11,700 2,300 900 3,200 Machine Setups Number of Setups $17,550 60 150 210 Material Moves Number of Material Moves $29,250 20 90 110 Required: 1. Calculate the Predetermined Overhead Rate. 2. Use the Predetermined Overhead Rate to calculate total overhead applied to each jacket type. 3. Calculate the Gross Profit per jacket type. 4. Calculate the Activity Rates for the Activity-Based Costing system. 5. Use the Activity Rates to calculate the total overhead applied to each jacket type