Batch costs Number of batches $195,000 Engineering changes Number of engineering hours $189,950 Total estimated manufacturing overhead for the year $3,600,200 Total estimated direct labor hours for the company for the year are 76,750 hours. The company is evaluating whether it should use an activity - based costing system in place of its traditional costing system. Additional information about production needed for the activity - based costing system follows: Zips Dees Total Direct labor hours 36,750 40,000 76,750 Batches 2,450 300 2,750 Engineering hours 2,150 1,200 3,350 The amount of manufacturing overhead that would be allocated to one unit of Dees using an activity - based costing system would be closest to (Do not round intermediate calculations and round the final answer to the nearest cent.) O A. $27.36 B. $90.01 O C. $44.13 OD. $72.04 Cross Roads Manufacturing currently uses a traditional costing system. The company allocates overhead to its two products, Zips and Dees, using a predetermined manufacturing overhead rate based on direct labor hours. Here is data related to the company's two products: Zips Dees Direct materials per unit $151 $111 Direct labor per unit $57 $49 Direct labor hours per unit 1.5 1 Annual production 24,500 40,000 Information about the company's estimated manufacturing overhead for the year follows: Estimated Activities Activity measures overhead cost Supervision and maintenance Direct labor hours $3,215,250 Batch costs Number of batches $195 000 O A. $27.36 O B. $90.01 O C. $44.13 OD. $72.04