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 $64.20 $ 50.40 Direct labor cost per unit $17.60 $ 12.40 Direct labor-hours per unit 1.4 LHS 1 DLS Estimated annual production and sales 19.000 units 69,000 unita 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 $1,854,640 Estimated total direct labor-hours 95,600 Ls 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: Activity Cost Pools and (Activity Measures Supporting direct labor direct labor-hours) Bates setupe tatupa) Product sustaining number of products) Ceneral factory machine-hours) Total manufacturing overhead cost Estimated Overhead Cost $ 664.620 476.000 653,060 61.260 $1.954,600 Expected Activity Xactive mathbreaker Total 26.600 69,000 95,600 220 120 340 1 1 2 1.900 5.900 .. 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 Compute the predetermined overhead rate based on direct labor-hours. (Round your answer to 2 decimal places.) Predetermined overhead rato per DLH og 14 Req 18 > 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 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 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