6-Answer choicesA- 72.88 B- 9.42C-42.37D-31.82

Look 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, NOGD and MOOK, about which it has provided the following data: NO6D M09K Direct materials per unit $ 33 . 20 $ 64 . 40 Direct labor per unit $ 12.00 $ 32.00 Direct labor-hours per unit 0 . 20 1 . 00 Annual production ( units ) 51 , 600 24, 700 The company's estimated total manufacturing overhead for the year is $1,611,596 and the company's estimated total direct labor-hours for the year is 35,020. 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: Estimated Overhead Activities and Activity Measures Cost Supporting direct labor (direct labor-hours ) $ 700, 400 Setting up machines (setups ) 542 , 400 Parts administration ( part types ) 368 , 796 Total $ 1, 611, 596 Expected Activity NO6D M09K Total Direct labor-hours 10, 320 24 , 700 35 , 020 Setups 1 , 770 942 2, 712 Part types 630 246 876 The manufacturing overhead that would be applied to a unit of product MOOK under the activity-based costing system is closest to: Multiple Choice