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Russell Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, Slow and Fast, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production Slow $ 14.10 $ 3.20 0.20 38,000 Fast $ 43.40 $ 25.60 1.60 23,000 The company's estimated total manufacturing overhead for the year is $1,686,700 and the company's estimated total direct labor-hours for the year is 44,400. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 800,000 402,700 484,000 $1,686,700 DLHS Batches Product Variations Expected Activity Slow Fast Total 7,600 36,800 44,400 1,540 1,570 3,110 810 780 1,590 The manufacturing overhead that would be applied to a unit of product Slow under the company's traditional costing system is closest to Multiple Choice $21.32. O $13.72 O $7.60. O $3.59