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 $ 65.20 $18.60 1.4 DLS 29,000 units Pathbreaker $ 51.40 $ 13.40 1 L 79,000 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 $2,439,440 Estinated total direct labor-hours 119,600 DLHO 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: Activity Cont Tools and Activity Measures supporting direct labor direct labor-hours) Batch setup (setups) Product wintaining (umber of products) General factory (machine-hours) total manufacturing overhead coat Estimated Overhead Coat $ 891,020 836,000 532,260 80,460 $ 2,439,840 Expected Activity Xactive Pathbreaker Total 40,600 79.000 119,600 270 170 440 1 1 2 2,900 7.900 10,800 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 Estimated Expected Activity Activity Cost Pools and Activity Measures) Overhead Cost Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) $ 891,020 40,600 79,000 119,600 Batch setups (setups) 836,000 270 170 440 Product sustaining number of products) 632,360 1 1 2 General factory (machine-hours) 80,460 2,900 7.900 10,800 Total manufacturing overhead cost $ 2,439,840 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 Reg 1B Reg 2 Reg 3 Compute the predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Predetermined overhead rate $ 20.40 per DLH Rog 1 Reg 1B > Estimated Overhead Cost $ 891,020 836,000 632,360 80,460 $ 2,439,840 Expected Activity Xactive Pathbreaker Total 40,600 79,000 119,600 270 1 1 2 2,900 7,900 10,800 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 over head coat 170 440 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. Req 1A Reg 1B Reg 2 Req3 Using the predetermined overhead 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.) Unit product cost Xactive Pathbreaker $ 43,771.00 S 87,071,00 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 Estimated Overhead Cost $ 891,020 836,000 632,360 B0, 460 $ 2,439,840 Expected Activity Xactive Pathbreaker Total 40,600 79,000 119,600 270 170 440 1 1 2 2,900 7.900 10,800 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 Reg 1B 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 Activity Rate Supporting direct labor $ 7.45 per DLH Batch setups $ 1,900 per setup Product sustaining $ 316,180 per product General factory $ 7.45 per MHR Estimated Expected Activity Activity Cost Pools and Activity Measures) Overhead Cost Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) $ 891,020 40,600 79,000 119,600 Batch setups (setups) 836,000 270 170 440 Product sustaining number of products) 632,360 1 1 2 General factory (machine-hours) 80,460 2,900 7,900 10,800 Total manufacturing overhead cost $ 2,439,840 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 Reg 1B Reg 2 Req 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
