Addison Company has two products: A and B$.$ Annual production and sales are $800$ units of Product A and $700$ units of Product B$.$ The company has traditionally used direct labour$-$hours as the basis for applying all manufacturing overhead to products. Product A requires $0\mathrm{.}20$ direct labour hours per unit and Product B requires $0\mathrm{.}60$ direct labour hours per unit. The total estimated overhead for next period is $$71,286.$

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 factory overhead activity cost pools$-$Activity $1,$ Activity $2,$ and General Factory$-$with estimated overhead costs and expected activity as follows:

Expected Activity

Activity Cost Pool Estimated Overhead Cost Product A Product B Total

Activity $1$ $$20,000310500810$

Activity $240,0008006001,400$

General Factory $21,000220420640$

Total $$81,000$

$($Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour hours.$)$

$($Appendix $7$A$)$ The predetermined overhead rate under the traditional costing system is closest to: $($Round your final answer to $2$ decimal places.$)$

Group of answer choices

$$47\mathrm{.}52$

$$139\mathrm{.}66$

$$101\mathrm{.}84$

$$89\mathrm{.}11$