Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two product lines appear below: Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales Xactive $64.30 $ 17.70 1.4 DLHS 20,000 units Pathbreaker $ 50.50 $ 12.50 1 DEH 70,000 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 $1,911,000 Estimated total direct labor-hours 98,000 L Required: I-a. Compute the predetermined overhead rate based on direct labor-hours. 16. Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product 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: Estimated Expected Activity Activity Controls and Activity Measures) Overhead Cost Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) $ 606,000 28,000 70.000 98,000 Batch setupe netupa) 507,500 225 350 Product sustaining number of products) 554,500 1 General factory (nachine-hours) 63,000 2,000 7.000 9.000 Total manufacturing overhead cost $ 1,911,000 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 125 1 2 Complete this question by entering your answers in the tabs below. Reg 1A Reg 1B Req2 Req3 Compute the predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Predetermined overhead rato per DLH RAG Req 1B > Complete this question by entering your answers in the tabs below. nces Reg 1A Req 18 Reg 2 Reg 3 Using the predetermined over lead rate and other data from the problem, determine the unit product cost of each product. (Round your intermediate calculations and final answers to 2 decimal places.) Xactive Pathbreaker Unit product cost Complete this question by entering your answers in the tabs below. Req 1A Req 18 fleq 2 Req3 Determine the activity rate for each of the four activity cost pools. (Round your "per DLH" and "per MHR" answers to 2 decimal places.) Activity Cost Pools Activity Rate Supporting direct tabor por DLH Batch setups per setup Product sustaining per product General factory per MHR ok int Complete this question by entering your answers in the tabs below. ences Req 1A Req 18 Reg 2 Rra 3 Using the activity rates and other data from the problem, determine the unit product cost of each product. (Round your intermediate calculations and final answers to 2 decimal places.) Xactive Pathbreaker Unit product cost
