Cabio Company manufactures two products, Product C and Product D. The company estimated it would incur $182,910 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct labor-hours. Data concerning the current period's operations appear below: Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit Product C 4,050 units 1.70 hours $14.10 $ 17.00 Product 3,250 un 1.80 ho $26.70 $18.00 Required: a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate per DLH a-2. Determine the unit product cost of each product for the current year. (Round your intermediate calculations and final answers to 2 decimal places.) Product C Product D Unit product cost b. The company is considering using an activity-based costing system to compute unit product costs for external financial reports instead of its traditional system based on direct labor-hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below: Expected Activity To Activity Cost Pools Machine setups Purchase orders Order size Estimated Overhead Cost $ 12,690 76,740 93,480 $ 182,910 Product C Product D 160 170 920 1,260 6,885 5,850 2, 12, Total Determine the unit product cost of each product for the current period using the activity-based costing approach. (Round your intermediate calculations and final answers to 2 decimal places.) Product C Product D Unit product cost