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 Direct labor cost per unit 65.80 52.00 $ 19.20 14.00 Direct labor-hours per unit Estimated annual production and sales 1.4 DLHS 1 DLHS 85,000 units 35,000 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 $2,814,000 134,000 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 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: Expected Activity Pathbreaker Estimated Overhead Cost $1,038, 500 1,100, 582,500 93,000 Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours ) Batch setups (setups) Xactive Total 85,000 200 49,000 134,000 500 1 Product sustaining (number of products) General factory (machine-hours) Total manufacturing overhead cost 1 2 8,500 3,500 12,000 $2,814,000 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. Req 1A Req 1B Req 3 Req 2 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 2 Req 1A Req 2 Req 3 Req 1A Req 1B 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 Rate Activity Cost Pools Supporting direct labor per DLH Batch setups per setup Product sustaining per product General factory per MHR KReq 1B Req 3 Req 1A Req 1B Req 3 Req 2 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 Req 2 Req 3