Adelberg Company has two products: A and B. The annual production and sales of Product A is 500 units and of Product Bis 1,000 units. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labor-hours per unit and Product Brequires 0.2 direct labor-hours per unit. The total estimated overhead for next period is $68,756. 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 Order Size--with estimated overhead costs and expected activity as follows: Estimated Expected Activity Overhead Activity Cost Pools Costs Product A Product B Total Activity 1 $31,031 1,000 300 1,300 Activity 2 22,249 1,600 1,900 Order size 15,476 200 200 Total $68,756 300 400 Multiple Choice $1171 per DLH $38.69 per DLH $17189 per DLH $23.87 per DLH