Sandstorm Manufacturing Inc. makes two types of industrial component partsthe LE100 and the UL600. It annually produces 58,000 units of LE100 and 12,300 units of UL600.The companys conventional cost system allocates manufacturing overhead to products using a plantwide overhead rate and direct labor dollars as the allocation base. Additional information relating to the companys two product lines is shown below:

	LE100		UL600		Total
Direct materials	$	364,325	$	160,550	$	524,875
Direct labor	$	118,000	$	41,500	$	159,500

The company is considering implementing an activity-based costing system that distributes all of its manufacturing overhead to four activities as shown below:

Activity Cost Pool (and Activity Measure)	Manufacturing Overhead		Activity
			LE100		UL600		Total
Machining (machine-hours)	$	209,300		88,000		61,500		149,500
Setups (setup hours)		131,100		65		280		345
Product-level (number of products)		83,870		1		1		2
General factory (direct labor dollars)		54,230	$	118,000	$	41,500	$	159,500
Total manufacturing overhead cost	$	478,500

Required:

1-a.	Compute the plantwide overhead rate that would be used in the companys conventional cost system. (Round your final answer to 2 decimal places.)

1-b.	Using the plantwide rate, compute the unit product cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

2-a.	Compute the activity rate for each activity cost pool. (Round your Machining and General factory activity rates to 2 decimal places.)

2-b.	Using the activity rates, compute the unit product cost for each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.)