Acklin Company has two products: A and B. The annual production and sales of Product A is 600 units and of Product B is 900 units. The company has traditionally used direct labor hours as the basis for applying all manufacturing overhead to products. Product Arequires 0.5 direct labor hours per unit and Product B requires 0.3 direct labor hours per unit. The total estimated overhead for next period is $63,322 The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activlty-based costing system would have three overhead activity cost pools-- Activity 1. Activity 2 and General Factory--with estimated overhead costs and expected activity as follows: Activity Cost Pool Est Ovhd Cost Expected Acty - Prod A Expected Acty-Prod B Total Activity 1 $18.900 700 200 900 Activity 2 $15.631 1.000 100 1.100 General Factory $ 28,791 300 270 570 Total $ 63,322 The predetermined overhead rate under the traditional costing system is closest to 52100 51421 511109 350.51