Results are below.
Explanation:
First, we need to calculate the predetermined overhead rate:
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Predetermined manufacturing overhead rate= 1,634,000 / 86,000
Predetermined manufacturing overhead rate= $19 per direct labor hour
Now, we can allocate overhead to each unitary product:
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Xactive= 19*1.4= $26.6
Pathbreaker= 19*1= $19
Finally, the unitary cost of each product:
Xactive= 63.8 + 17.2 + 26.6= $107.6
Pathbreaker= 50 + 12 + 19= $81