PROBLEM #2) CCT Company manufactures two products, Product C and Product D. The company estimated it would incur $200,000 in manufacturing overhead costs during the current period. Data concerning the current period's operations appear below: Product C Product D Estimated volume 4,350 units 3,550 units Direct labor-hours per unit 2.30 hours 2.40 hours Direct materials cost per unit $ 17.10 $ 30.30 Direct labor cost per unit $ 23.00 $ 24.00 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 ity cost pools. Data relating to these activities Estimated Expected Activity Activity Cost Pools Overhead Cost Product C Product D Total Machine setups $ 14,000 220 230 450 Purchase orders 80,000 1,040 1,380 2,420 General factory 106,000 10,005 8,520 18,525 Total $ 200,000 Required: Determine the unit product cost of PRODUCT D for the current period using the activity-based costing approach. (Round your intermediate calculations and final answers to 2 decimal places.)