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 $ 24.60 $ 5.10 0.30 40,000 Fancy $ 59.40 $ 25.50 1.50 20,000 The company's estimated total manufacturing overhead for the year is $1,159,200 and the company's estimated total direct labor-hours for the year is 42,000. 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 $ 504,000 304,000 351200 $1,159,200 DLHs Setups Part types Plain 12,000 1,030 628 Expected Activity Fancy 30,000 970 250 Total 42,000 2,000 878 The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to: $24.48 $828