Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two product lines appear below: Xactive Pathbreaker $ 50.70 $ 12.70 Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales $ 64.50 $ 17.90 1.4 DLHs 1 DLHs 22,000 units 72,000 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 $2,025,160 102,800 DLHs Required 1-a. Compute the predetermined overhead rate based on direct labor-hours 1-b. 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 Activit Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours) Batch setups (setups) Product sustaining (number of products) General factory (machine-hours) Total manufacturing overhead cost Overhead Cost Xactive Pathbreaker Total 72,000 102, 800 370 $ 729,880 573,500 655,040 66,740 $2,025,160 30,800 235 135 2,200 7,200 9,400 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