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Acton Company has two products: A and B. The annual production and sales of Product A are 800 units and of Product B are 500 units. The company has traditionally used direct labour-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.3 direct labour-hours per unit and Product B requires 0.2 direct labour-hours per unit. The total estimated overhead for next period is $92,023.

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 poolsActivity 1, Activity 2, and General Factorywith estimated overhead costs and expected activity as follows:

Activity		Expected Activity
Cost Pool	Estimated Overhead Costs	Product A	Product B	Total
Activity 1	$14,487	500	600	1,100
Activity 2	$64,800	2,500	500	3,000
General Factory	$12,736	240	100	340
Total	$92,023

(Note: The General Factory activity cost pool's costs are allocated based on direct labour-hours.)
Required
Calculate the predetermined overhead rate per DLH under the traditional costing system.
Calculate the overhead cost per unit of Product B under the traditional costing system
Calculate the predetermined overhead rate (i.e., activity rate) for Activity 1 under the activity-based costing system.

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