2 Smoky Mountain Corporation makes two types of hiking boots-the Xtreme and the Pathfinder. Data concerning these two product nes appear below: Selling price per unit Direct $ 72.00 24.00 s 99.0e $ 53.00 12.00 Direct labor per unit per unit production and sales 2.0 DUHs 20,000 units Direct 1.e DLHs 80,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data rences concerning manufacturing overhead and direct labor-hours for the upcoming year appear below Estimated total manufacturing overhead Estimated total direct labor-hours 12e,ee0 DLHs 2. The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (the Other cost pool Includes organization-sustaining costs and idle capacity costs) 495,800 682,400 200 100 Batch setups (setups) Other