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 44,000 Kommander $ 62.10 $ 52.00 2.00 19,000 The company's estimated total manufacturing overhead for the year is $2,569,440 and the company's estimated total direct labor-hours for the year is 64,400. 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 $ 958,000 437,440 1,174,000 $2,569,440 DLHS Batches Product Variations Expected Activity VIP Kommander Total 26,400 38,000 64,400 1,858 1,426 3,284 3,192 1,788 4,980 1:14 The unit product cost of Product VIP under the company's traditional costing system is closest to: Multiple Choice $41.08 $67.04. $50.80 $74.89