Rocky Mountain Corporation makes two types of hiking boots--Xactive and Pathbreaker. Data concerning these two product lines appear below: Xactive Pathbreaker Direct materials per unit $ 65.20 $ 51.40 Direct labor cost per unit $ 18.60 $ 13.40 Direct labor-hours per unit 1.4 DLNA 1 LHS Estimated annual production and sales 29,000 units 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 $2,439,840 Estimated total direct labor-hours 119,600 DLS Required: 1-a Compute the predetermined overhead rate based on direct lobor-hours. 1-6. 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: 460 Estimated Expected not lvity Activity cont Pools and Activity Measures Overhead cost Xactive Pathbreaker Total supporting direct labor (direct labor-houro) $391,020 40,600 79,000 119,600 Batch setupe (Betup) 836,000 270 170 Product sustaining (number of products) 632,360 1 1 2 General factory machine-hour) 80,460 2.900 7.900 10,800 Total manufacturing overhead cont 2,39,040 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 Overhead Cost $ 891,020 836,000 632,360 80,460 $ 2,439,840 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 Expected Activity Xactive Pathbreaker Total 40,600 79,000 119,600 170 440 1 1 2 2,900 7.900 10,800 270 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 Req 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 $ Real Req 1B > 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. Req 1A Reg 1B Req2 Reg 3 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.) Xactive Pathbreaker Unit product cost 112.36 Supporting Batch setups (setups) Product sustaining number of products) General factory (machine-hours) Total manufacturing overhead cost 836,000 632,360 80,460 $ 2,439,840 270 1 2,900 170 1 7,900 440 2 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 Supporting direct labor Batch setups Product sustaining General factory $ $ $ $ Activity Rate 7.45 per DLH 1,900 per setup 316,180 per product 7.45 per MHR
