Cassidy Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, VIP and Kommander, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production VIP $ 27.50 $ 15.60 0.60 41,200 Kommander $ 62.10 $ 52.00 2.00 16,200 The company's estimated total manufacturing overhead for the year is $3,140,208 and the company's estimated total direct labor-hours for the year is 57120 The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. 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 $1,380,000 468,528 1,291,680 $3,140,208 Expected Activity VIP Kommander Total 24,720 32,400 57.120 1,578 1,146 2.724 DLRs Batches The company's estimated total manufacturing overhead for the year is $3,140,208 and the company's estimated total direct labor-hours for the year is 57,120. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. 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 $1,380,000 468,528 1,291,680 $3,140,208 DLHS Batches Product Variations Expected Activity VIP Kommander Total 24,720 32, 400 57,120 1,578 1,146 2,724 2,772 1,368 Unit overhead cost of Product Kommander under the activity-based costing system is closest to: Unit overhead cost of Product Kommander under the activity-based costing system is closest to: Multiple Choice $231.05. $258.85. $144.22. $86.83