Ellix Company manufactures two models of ultra-high fidelity speakersthe X200 model and the X99 model. Data regarding the two products follow:

Product	Direct Labor-Hours	Annual Production	Total Direct Labor-Hours
X200	0.4	DLHs per unit	21,000	units	8,400	DLHs
X99	0.6	DLH per unit	45,000	units	27,000	DLHs
					35,400	DLHs

Additional information about the company follows:

1. Model X200 requires $31 in direct materials per unit, and model X99 requires $30.
2. The direct labor workers are paid $30 per hour.
3. The company has always used direct labor-hours as the allocation base for applying manufacturing overhead cost to products.
4. Model X200 is more complex to manufacture than model X99 and requires special equipment.
5. Because of the special work required in (d) above, the company is considering an activity-based absorption costing that applies manufacturing overhead cost to products using three activity cost pools:

Activity Cost Pool	Activity Measure	Estimated Total Cost	Estimated Total Activity
X200	X99	Total
Machine setups	Number of setups	$ 172,500	92	138	230
Special processing	Machine-hours	403,300	1,090	0	1,090
General factory	Direct labor-hours	1,062,000	8,400	27,000	35,400
		$ 1,637,800

Required:

1. Assume the company continues applying overhead costs to products using direct labor-hours.
   1. Compute the plantwide predetermined overhead rate.
   2. Compute each model's unit product cost.
2. Assume the company decides to apply overhead cost to products using activity-based absorption costing.
   1. Compute the activity rate for each activity cost pool and determine the amount of overhead cost applied to each model.
   2. Compute each model's unit product cost.