Addy Company has two products: A and B. The annual production and sales of Product A is 1700 units and of Product Bis 1100 units. The company has traditionally used direct labour hours as the basis for applying all manufacturing overhead to products Product A requires 0.3 direct labour hours per unit, and Product Brequires 06 direct labour hours per unit. The total estimated overhead for next period is $98,785 The company is considering switching to an activity based costing system for the purpose of computing unit product costs for externalreports. The new activity based costing system would have three factory overhead activity cost pools Activity Activity 2 and General Factory with estimated overhead costs and expected activity as follows Activity Cost Pool Activity Activity 2 General Factory Total 1,000 Expected Activity Product Product 600 1200 200 510 600 Estimated Overhead cost 530,52 12385 500 598,785 Katal 1,500 1.900 1.120 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour hous:) The predetermined overhead rate under the traditional costing system is closest to which of the following