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 $ 25.00 $ 5.50 0.30 60,000 Fancy $ 59.80 $ 27.50 1.50 10,000 The company's estimated total manufacturing overhead for the year is $1,056,000 and the company's estimated total direct labor-hours for the year is 33,000. 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 $ 495,000 280,800 280, 200 $1,056,000 ulal DLHS Setups Part types Expected Activity Plain Fancy Total 18,000 15,000 33,000 1,272 808 2,080 644 290 934 The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to: Multiple Choice 0 $12.75. 0 $9.60. 0 $4.50. $4.50. 0 $22.35