31 0.05 points Smoky Mountain Corporatio n makes two types of hiking boots-Xtreme and the Pathfinder. Data concerning these two product lines appear below: Pathfinder Xtreme Selling price per unit $120.00 87.00 65.20 Direct materials per unit 51.00 11.20 8.00 Direct labor per unit 1.4 DLHs 1.00 DLHs Direct labor-hours per unit 30,000 units Estimated annual production and sales 65.000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: $2,033,000 Estimated total manufacturing overhead Estimated total direct labor-hours 107,000 DLHs