Chang 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, Plain and Fancy, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production Plain $ 25.50 $ 6.00 0.20 50,000 Fancy $ 60.30 $ 30.00 1.00 20,000 The company's estimated total manufacturing overhead for the year is $1,050,000 and the company's estimated total direct labor-hours for the year is 30,000. 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 Supporting direct labor (DLHS) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 450,000 248,600 351,400 $1,050,000 Expected Activity Plain Fancy Total DLHS 10,000 20,000 30,000 Setups 1,517 969 2,486 Part types 664 340 1,004 149.07 The manufacturing overhead that would be applied to a unit of product Fancy under the activity-based costing system is closest to: Multiple Choice O $7.00 $35.00. $25.80 $78.30 < Prev 7 of 25 Next >