ated total manufacturing overhead $2,814,000 Estimated total direct labor-hours 134,000 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 Expected Activity Activity Cost Pools and Activity Measures Challenger Vapor Total Supporting direct labor (direct labor-hours) $ 1,038,500 49,000 85,000 134,000 Batch setups (setups) 1,100,000 300 200 500 Product sustaining (number of products) 582,500 1 1 2 General factory (machine-hours) 93,000 3,500 8,500 12,000 Total manufacturing overhead cost $ 2,814,000 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.