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: VIP Kommander Direct materials per unit $ 27.50 $ 62.10 Direct labor per unit $ 15.60 $ 52.00 Direct labor-hours per unit 0.60 2.00 Annual production 40,400 15,400 The company's estimated total manufacturing overhead for the year is $2,670,096 and the company's estimated total direct labor-hours for the year is 55,040. 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 Estimated Overhead Cost Assembling products (DLHs) $ 1,064,000 Preparing batches (batches) 420,496 Product support (product variations) 1,185,600 Total $ 2,670,096 Expected Activity VIP Kommander Total DLHs 24,240 30,800 55,040 Batches 1,498 1,066 2,564 Product variations 2,652 1,248 3,900 Unit overhead cost of Product Kommander under the activity-based costing system is closest to:

Multiple Choice $123.98. $198.63. $74.65. $222.55.