7 Poma Manufacturing Corporation has a traditional costing system in whichh It applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, R78S and N32Y about which it has provided the following data R785 N32Y Direct materials per unit Direct labor per unit Direct 1abor-hours per unit Annyal production (units) $27.20 $ 54.70 $ 22.00 $1 8.80 e.4 1.0 35,00e 1e,eee The company's estimiated total labor-hours for the year is 24,000 acturing overhead for the year is $1,427040 and the company's estimated total direct The company is considering using a variation of activity-based costing to determine its unit product costs for external reports Data for tpts proposed activity-based costing system appear below Estimated Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Overhead Cost 672,000 255,840 499,200 Total $1,427,04e Expected Activity R78S N32Y Total DLHS 14,000 10,000 24,000 Batches 816 1,152 1,968 Expected Activity R785 N32Y Total DLHS 14,0ee 10,00e 24.000 Batches 816 1,152 1,968 Product variations 840 408 1,248 The unit product cost of product R785 under the company's traditional costing system is closest to Multiple Choice $47 20 $36.00 $59.83