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 42,000 Kommander $ 62.10 $ 52.00 2.00 17,000 The company's estimated total manufacturing overhead for the year is $2,509,440 and the company's estimated total direct labor-hours for the year is 59,200. 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 $ 938,000 417,440 1,154,000 $2,509,440 iz di Saved Help Save & Exit Submit DLHS Batches Product Variations Expected Activity VIP Kommander Total 25,200 34,000 59,200 1,658 1, 226 2,884 2,892 1,488 4,380 The unit product cost of Product VIP under the company's traditional costing system is closest to: Multiple Choice $51.93. $68.53 $42.01