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 $64.80 $ 51.00 Direct labor cost per unit $18.20 $ 13.00 Direct labor-hours per unit 1.4 DLHA 1.0 DLR Estimated annual production and sales 25.000 unita 75,000 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 $ 2,200,000 Estimated total direct labor-hours 110,000 DIN Required: 1-a. Compute the predetermined overhead rate based on direct labor-hours. 1-. 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 Activity Activity Coat Pools and fActivity Measures) Overhead Cost Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) $ 797,500 35,000 75,000 110,000 Batch setups (setups ) 680,000 250 400 Product sustaining (number of products) 650,000 Goneral factory (machine-hours) 72,500 2,500 7.500 10,000 Total manufacturing overhead cost $ 2,200,000 150 1 1 2 Determine the activity rate for each of the four activity cost pools.