Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two appear below: $ Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales Xactive 64.ee 17.40 1.4 DLHS 17,eee units Pathbreaker 50.20 12.20 1 DLHS 67,000 units The company has a conventional costing system in which manufacturing overhead is applied to units based on direct Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below. Estimated total manufacturing overhead Estimated total direct labor-hours $1,743, 360 90,800 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 2. The company is considering replacing its conventional costing system with an activity-based costing system that we manufacturing overhead to the following four cody cost pools Expected Activity Ive Pathbreaker Total 187,099 90,899 110 320 Activity Cost Pools and Activity measures Supporting direct labor direct lobor-hours) Batch setups (setups) Product sustaining Chamber of aroducts) General factory machine hours Total manufacturing overhead cost 6,700 8,400 Determine the activity rate for