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

	Xactive			Pathbreaker
Direct materials per unit	$	64.20		$	50.40
Direct labor cost per unit	$	17.60		$	12.40
Direct labor-hours per unit		1.4	DLHs		1	DLHs
Estimated annual production and sales		19,000	units		69,000	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	$1,854,640
Estimated total direct labor-hours	95,600	DLHs

	Estimated Overhead Cost			Expected Activity
Activity Cost Pools and Activity Measures				Xactive			Pathbreaker			Total
Supporting direct labor (direct labor-hours)	$	664,420			26,600			69,000		95,600
Batch setups (setups)		476,000			220			120		340
Product sustaining (number of products)		653,060			1			1		2
General factory (machine-hours)		61,160			1,900			6,900		8,800
Total manufacturing overhead cost	$	1,854,640

1. Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product.

2. 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.