Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two product lines appear below XactivePathbreaker $63.90 $17.30 $ 50.10 s 12.10 Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales 14 DLHs 16,000 units 1 DLHs 66,000 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 $1.688,440 Estimated total direct labor-hours 88,400 DLHs Required 1-a. Compute the predetermined overhead rate based on direct labor-hours. (Round the intermediate calculations and final answer to two decimal places.) Predetermined overhead rate 19.10 per DLH 1-b. Using the predetermined overhead rate and other data from the problem, determine the unit product cost of each product. (Round the intermediate calculations and final answer to two decimal places.) Xactive Pathbreaker Unit product cost