Can you help me solve this general accounting question using the correct accounting procedures?

Brewster Company makes two products: Product C and Product D. Annual production and sales are 1,450 units of Product C and 910 units of Product D, The company has traditionally used direct labor hours as the basis for applying all manufacturing overhead to products. Product C requires 0.42 direct labor hours per unit and Product D requires 0.75 direct labor hours per unit. The total estimated overhead for the next period is $94,380. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows: Activity Estimated Cost Pool | Overhead Expected Activity Cost Product C Activity 1 [$31,920 [1,500 2,020 Activity 2 | 14,832 1,350 1,540 General 38,964 420 540 960 Factory J CSE Total $85,716 The predetermined overhead rate under the traditional costing system is