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 Required: $1,634,000 86,000 DLH5 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: Activity Cost Pools and (Activity Measures) Supporting direct labor (direct labor-hours) Batch setups (setups) Product sustaining (number of products) General factory (machine-hours) Estimated Overhead Cost Expected Activity $ 580,500 360,000 639,500 Xactive Pathbreaker 21,000 65,000 200 Total 1 100 1 86,000 300 2 54,000 1,500 6,500 8,000 Total manufacturing overhead cost Determine the activity rate for each of the four activity cost pools. $ 1,634,000 3. Using the activity rates and other data from the problem, determine the unit product cost of each product.