Cassidy Manufocturing Corporation has a traditional costing system in which it applies manufocturing overhesd to its products using a predetermined overheod rate besed on direct labor-hours (DLHs). The compony has two products, VIP and Kommander, about which it has provided the following dats: The company's estimated total manufocturing overheod for the year is $2,485,440 and the company's estimated total direct labor-hours for the year is 57,120 . The compony is considering using a variation of activity-bssed costing to determine its unit product costs for external reports. Dota for this proposed activity-based costing system appeor below: The unit product cost of Product VIP under the compony's treditional costing system is closest to: Multiple Choice $4242 $77.34. $6921. $52.45