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 DLHS 29,000 units Pathbreaker $ 51.40 $ 13.40 1 DLHS 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 Estimated total direct labor-hours $2,439, 840 119,600 DLHS Required: 1-a. Compute the predetermined overhead rate based on direct labor 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: Estimated Expected Activity Activity coat Pools and Activity Measures Overhead Coat Xactive Pathbreaker Total supporting direct labor (direct labor-hours) $ 891,020 40,600 79,000 119,600 Batoh setups (setups) 836,000 270 170 440 Product sustaining (number of producto) 632,360 1 2 General factory (machine-hours) 30,460 2,900 7.900 10,000 Total manufacturing overhead coat $2,439,840 1 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. ces Req 1A Reg 1B Reg 2 Reg 3 Compute the predetermined overhead rate based on direct labor-hours. (Round your answer to 2 deci Predetermined overhead rate per DLH Reg 1A Reg 1B Reg 2 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 Req 1A Reg 1B Reg 2 Req3 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 Reg 1A Reg 13 Reg 2 Reg 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 Unt product cost
