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Binegar Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct

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Binegar Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHs). The company has two products, R58G and R090, about which it has provided the following data: Direct materials per unit Direct labour per unit Direct labour hours per unit Annual production R58G $15.90 $1.30 0.10 30,000 R090 $52.40 $27.30 2.10 10,000 The company's estimated total manufacturing overhead for the year is $1,617,600 and the company's estimated total direct labour-hours for the year is 24,000. The company is considering using a variation of activity-based costing to determine its unit product costs for externalreports. Data for this proposed activity-based costing system appear below: He company is CUISIUg using a valdLIVIT UI AL LIVILY-Wascu Lusung lu uelemme its unit product costs for externalreports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $696,000 252,000 669,600 $1,617,600 DLHS Batches Production variations Expected Activity R58G R090 Total 3,000 21,000 24,000 528 1,152 1,680 1,056 1,176 2,232 (Appendix 7A) The manufacturing overhead that would be applied to a unit of product R58G under the company's traditional costing system is closest to

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