Adams Company has two products: A and B. The annual production and sales of Product A Is 1.700 units and of Product B Is 1.100 units. The company has traditionally used direct labor-hours as the basis for applying ail manufacturing overhead to products. Product A requires 0.3 direct labor-hours per unit and Product B requires 0.6 direct labor-hours per unit the total estimated overhead for next period Is $98, 875. The company Is considering switching to an activity based costing system for the purpose of computing unit product costs for external reports. The new activity-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: The predetermined overhead rate under the traditional costing system is closest to: $9.15 $43.48 $84.43 $19.08