Please explain your work for part B.

Thank you!

Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $197,910 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 Product C 4,800 unit:s Product D 4,000 unit:s Estimated volume Direct labor-hours per unit Direct materials cost per unit Direct labor cost per unit 3.20 hours 2.80 hour 21.60 $18.80 35.70 $15.20 Requried a-1. Compute the predetermined overhead rate under the current method. (Round your answer to 2 decimal places.) Predetermined overhead rate$ 7.45 per DLH a-2. Determine the unit product cost of each product for the current year. (Do not round your intermediate calculations. Round your final answer to 2 decimal places.) Product C Product D Unit product cost$ 64.24 $ 71.76 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 beloww: Estimated Overhead Expected Activity Total Activity Cost Pools Machine setups Purchase orders General factory Costs Product C Product D 310 1,220 15,360 320 1,560 11,200 630 2,780 26,560 $ 14,190 81,240 102,480 Total $197,910 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