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 Plain Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production Fancy S 25.60 60.40 S 4.00 20.00 1.00 55,000 25,000 0.20 The company's estimated total manufacturing overhead for the year is $1,087,200 and the company's estimated total direct labor-hours for the year is 36,000. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposedl activity-based costing system appear below: Estimated Overhead Cost Activitles and Actlvity Mcasures Supporting direct labor (DLI Is) Setting up machines (setups) Parts administration (part types) Total 468,000 222180 397020 $1,087,200 Plaln Fancy Total 11,000 1,024 668 25,000 908 350 36,000 DLIHs Setups Part types 1,932 1018 The manufacturing overhead that would be applied to a unit of product Fancy under the activity-based costing system is closest to