Number of Events
Activity	Cost driver	Traceable	Compact	Multi-function
costs $
Design	design orders	$50,000	150	50
Set-up	number of set-ups	$182,000	800	200
Machining	machine hours	$450,000	30,000	20,000
Packaging	packaging hours	$150,000	7,000	3,000

B. Using the traditional costing system, calculate the company's predetermined overhead rate.

C. Calculate the total product cost per unit for both products (Compact and Multi-function) using the traditional overhead allocation rate calculated in part (a).