Rocky Mountain Corporation makes two types of hiking boots$$Xactive and Pathbreaker. Data concerning these two product lines appear below:

Xactive Pathbreaker

Direct materials per unit $ $64\mathrm{.}70$ $ $50\mathrm{.}90$

Direct labor cost per unit $ $18\mathrm{.}10$ $ $12\mathrm{.}90$

Direct labor$-$hours per unit $1\mathrm{.}4$ DLHs $1$ DLHs

Estimated annual production and sales $24,000$ units $74,000$ 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 $$2,141,240$

Estimated total direct labor$-$hours $107,600$ DLHs

$2.$ The company is considering replacing its conventional costing system with an activity$-$based costing system that would assign its manufacturing overhead to the following four activity cost pools:

Activity Cost Pools and $($Activity Measures$)$ Estimated Overhead Cost Expected Activity,

Xactive, Pathbreaker, Total,

Supporting direct labor $($direct labor$-$hours$)$ $ $774,72033,60074,000107,600$

Batch setups $($setups$)643,500245145390$

Product sustaining $($number of products$)652,460112$

General factory $($machine$-$hours$)70,5602,4007,4009,800$

Total manufacturing overhead cost $ $2,141,240$

Determine the activity rate for each of the four activity cost pools.

$3.$ Using the activity rates and other data from the problem, determine the unit product cost of each product.