Cabigas Company manufactures two products. Product C and Product D. The company estimated it would incur $167,140 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 appeal below: . Estimated volume for product C (2,000 units) . Estimated volume for Product D (2,700 units). Direct labor-hours per unit for Product C (2.00 hours), Direct labor -hours for Product D (0.80 hour). . Direct materials cost per unit for Product C ( $21.50), Direct materials cost per unit for Product D ($24.10) Direct labor cost per unit for Product C ($24.00) Direct labor cost per unit for Product D ($9.60) Required: Compute the predetermined overhead rate under the current method, and determine the unit product cost of each product for the current year.