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	Estimated Overhead Cost		Expected Activity
			Xactive	Pathbreaker	Total
Supporting direct labor (direct labor-hours)	$	797,500	35,000	75,000	110,000
Batch setups (setups)		680,000	250	150	400
Product sustaining (number of products)		650,000	1	1	2
General factory (machine-hours)		72,500	2,500	7,500	10,000
Total manufacturing overhead cost	$	2,200,000

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

Activity Cost Pools	Activity Rate
Supporting direct labor		per DLH
Batch setups		per setup
Product sustaining		per product
General factory		per MH

Using the activity rates and other data from the problem, determine the unit product cost of each product. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

	Xactive	Pathbreaker
Unit product cost