Rockford Company produces two different products, Product A and Product B. Rockford uses a traditional volume-based costing system in which direct labor hours are the allocation base. Rockford is considering switching to an ABC system by splitting its manufacturing overhead cost across three activity pools: Setup, Production, and Finishing. The cost of each activity and usage of the activity drivers are as follows:

COST Usage by Product A Usage by Product B

Setup (Batches) $68,000 330 batches 170 batches

Production (Direct Labor Hours) $336,000 89,500 DL hours 51,000 DL hours

Finishing (Machine Hours) $86,000 56 Machine hours 44 Machine hours

Rockford manufactures 10,000 units of Product A and 21,000 units of Product B per month.

Required:

a.Calculate the predetermined overhead rate under the traditional costing system.(Round your answer to 2 decimal places.)

b.Calculate the activity rate for Setup.(Round your answer to 2 decimal places.)

c.Calculate the activity rate for Production.(Round your answer to 2 decimal places.)

d.Calculate the activity rate for Finishing.

e.Calculate the indirect manufacturing costs assigned to each unit of Product A under the traditional costing system.(Do not round intermediate calculations. Round your answer to 2 decimal places.)

f.Calculate the indirect manufacturing costs assigned to each unit of Product B under the traditional costing system.(Do not round intermediate calculations. Round your answer to 2 decimal places.)

g.Calculate the indirect manufacturing costs assigned to each unit of Product A under the ABC system.(Do not round intermediate calculations. Round your answer to 2 decimal places.)

h.Calculate the indirect manufacturing costs assigned to each unit of Product B under the ABC system.(Do not round intermediate calculations. Round your answer to 2 decimal places.)