Wimbledon Corporation makes two types of tennis shoes -Challenger and Vapor. Data for the year for each shoe type follow: Challenger Direct materials per unit $ 65.20 $ Vapor 51.40 Direct labor cost per unit $ 18.60 $ 13.40 Direct labor-hours per unit 1.4 DLHS 1 DLHS Estimated annual production and sales 29,000 units 79,000 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 $2,439,840 119,600 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: Estimated Overhead Cost Challenger 40,600 270 1 Expected Activity Vapor 79,000 170 1 Total 119,600 440 2 2,900 7,900 10,800 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 $ 891,020 836,000 632,360 80,460 $2,439,840 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 Req 2 Req 3 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.)