all manufacturing overhead to products. Basic Product requires 0.3 direct labor-hours per unit and Deluxe Product requires 0.6 direct labor-hours per unit. The total estimated overhead for next period is $98,785. and General Factory) with estimated overhead costs and expected activity as follows: The overhead cost per unit of Deluxe Product under the traditional costing system is closest to: Multiple Choice $50.66. $5.49 $26.09. $11.45