Rocky Mountain Corporation makes two types of hiking bootsXactive and Pathbreaker. Data concerning these two product lines appear below:

	Xactive			Pathbreaker
Direct materials per unit	$	65.10		$	51.30
Direct labor cost per unit	$	18.50		$	13.30
Direct labor-hours per unit		1.4	DLHs		1	DLHs
Estimated annual production and sales		28,000	units		78,000	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	$2,379,160
Estimated total direct labor-hours	117,200	DLHs

	Estimated Overhead Cost			Expected Activity
Activity Cost Pools and Activity Measures				Xactive			Pathbreaker			Total
Supporting direct labor (direct labor-hours)	$	867,280			39,200			78,000		117,200
Batch setups (setups)		795,500			265			165		430
Product sustaining (number of products)		637,940			1			1		2
General factory (machine-hours)		78,440			2,800			7,800		10,600
Total manufacturing overhead cost	$	2,379,160

What is the POR?

predetermined overhead rate _____________

Determine the activity rate for each of the four activity cost pools. (Round your "per DLH" and "per MHR" answers to 2 decimal places.)

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.)

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.)

unit product cost xactive __________

unit product cost pathbrakeer _______

Activity Cost Pools Supporting direct labor Batch setups Product sustaining General factory Activity Rate per DLH per setup per product per MHR Xactive Pathbreaker Unit product cost