Chang Monufacturing Corporation has a traditionol costing system in which it applies manufacturing overheed to ts products using o prodetermined overheed rate besed on drect labor hours (Dl.Hs T company has two products, Plain and Fancy, about which it has provided the following dsto Direct maternals per unt Direct labor per unit Direct labor-hours per unit Annuol production $ 2560 60.40 4.00 20.00 100 0.20 55,000 25,000 The company's estimated toral manufacturing overhead for the year is $1087200 end the compary's estimated total direct labor-hours for the year is 36.000 The company is considering using a variation of activity bosed costing to determine its unit product costs for extemal teponts Data for this proposed activity bo sed costing syatem appesr below end Activity Measures Cort Supporting direct lobor (DLHs) Setting up machines (Setups) Parts edministration (part types) Total S 488,000 222 180 397020 $1,087,200 Fancy 25 000 908 350 Piain 6,000 1932 ups Pan types 668 The manufacturing overhead that wouild be applisd to a unit of prodlict Foncy under the acirvsyk bosed costing system is closest to