Rocky Mountain Corporation makes two types of hiking boo these two product lines appear below and Pathbreaker. Data concerning Xactive 5 65.60 5 19.00 Pathbreaker 5 51.80 5 13.80 Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales 1.4 DLHs 33,000 units 1 DLHs 83,000 units The company has a conventional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below Estimated total manufacturing overhead Estimated total direct labor-hours $2,687,360 129,200 DLHs Required: 1-a. Compute the predetermined overhead rate based on direct labor-hours. (Round the intermediate calculations and final answer to two decimal places.) Predetermined overhead rate per DLH 1-b. Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product. (Round the intermediate calculations and final answer to two decimal places.) Xactive Pathbreaker Unit product cost