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 Hatimated annual production and sales Xactive $ 65.60 $ 19.00 1.4 DL.IS 33,000 unito Pathbreaker $ 51.80 $ 13.10 1 33,000 units The company has a conventional costing system in which manufacturing overhead is applied to units based on direct lobor-hours. Date 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 DE 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 Overhead Expected Activity Activity Coat Pools and Activity Measuren Coat Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) 5 988,380 46,200 83,000 129,200 Batch setups setups) 1,000,000 480 Product sustaining number of products 602,240 General factory machine-hours) 3,300 8.300 11,600 290 1 196 1 2 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 Coat Pools and Activity Measurem Supporting direct labor (direct labor-hours) Batch setups (stupe) Product sustaining (umber of products) General factory (machine-houra) Total manufacturing overhead cost Estimated Overhead Cost 988,380 1,000,000 602,240 38,740 2,687,360 Expected Activity Xactive Pathbreaker Total 46,200 83.000 129,200 290 190 480 1 1 2 3,300 8,300 11,600 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 Complete this question by entering your answers in the tabs below. Reg 1A Req 18 Reg 2 Reg 3 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 Supporting direct labor Batch setups Product sustaining Activity Rate por DLH per setup per product Complete this question by entering your answers in the tabs below. Reg 1A Reg 1B Reg 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 Supporting direct labor Batch setups Product sustaining General factory Activity Rate per DLH per setup per product per MHR Complete this question by entering your answers in the tabs below. Reg 1A Req 18 Reg 2 Reg 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
