Wimbledon Corporation makes two types of tennis shoes - Challenger and Vapor. Data for the year for each shoe type follow: Direct materials per unit Direct labor cost per unit Direct labor-hours per unit Estimated annual production and sales Challenger $ 65.10 $ 18.50 1.4 DLHS 28,000 units Vapor $ 51.30 $ 13.30 1 DLHS 78,000 units The company applies manufacturing overhead 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 $2,379,160 117, 200 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: Activity Cost Pools and Activity Measures Supporting direct labor (direct labor-hours) Batch setups (setups) Product sustaining (number of products) General factory (machine-hours) Total manufacturing overhead cost Estimated Overhead Cost $ 867,280 795,500 637,940 78,440 $ 2,379,160 Expected Activity Challenger Vapor Total 39,200 78,000 117,200 265 165 430 1 1 2 2,800 7,800 10,600 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. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Reg 2 Reg 3 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.) Challenger Vapor Unit product cost