Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two product lines appear below: Xactive Direct materials per unit Pathbreaker $ 64.80 $ 51.00 Direct labor cost per unit $ 18.20 $ 13.00 Direct labor-hours per unit 1.4 DLHS 1.0 DLHS Estimated annual production and sales 25,800 units 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 DLHS 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 Expected Activity Activity Cost Pools and Activity Measures) Overhead Cost Xactive Pathbreaker Supporting direct labor (direct labor-hours) $ 797,500 35,000 75,000 110,000 Batch setups (setups) 680,000 Product sustaining number of products) 650,000 General factory (machine-hours) 72,500 2,500 7,500 10,000 Total manufacturing overhead cost $ 2,200,000 Total 250 1 150 1 400 2 assign its manufacturing overhead to the following four activity cost pools: Estimated Expected Activity Activity Cost Pools and Activity Measures) Overhead Cost Xactive Pathbreaker Total Supporting direct labor (direct labor-hours) $ 797,500 35,000 75,000 110,000 Batch setups (setups) 680,000 250 150 Product sustaining number of products) 650,000 1 General factory (machine-hours) 72,500 2,500 7,500 10,000 Total manufacturing overhead cost $ 2,200,000 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 400 2 1 Complete this question by entering your answers in the tabs below. Reg 1A Reg 18 Reg 2 Reg 3 Compute the predetermined overhead rate based on direct labor-hours. Prodetermined overhead rate per DLH IA Reg 18 > 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 18 Reg 2 Reg 3 Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product. Xactive Pathbreaker Unit product cost Complete this question by entering your answers in the tabs below. Reg 1A Reg 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 General factory Activity Rate per DLH per setup per product per MHR Complete this question by entering your answers in the tabs below. Req 1A Reg 1B Reg 2 Req3 Using the activity rates and other data from the problem, determine the unit product cost of each product. (Do not round Antermediate calculations. Round your answers to 2 decimal places.. Xactive Pathbreaker Unit product cost
