Chapter Feat Manufacturing Corporation has stational conting system in which apples manufacturing everted to its products using a predetermined overhead rate based on director hours The company has two products, and E76, about which has provided the following dats 1636 1161 Direct materials per unit $ 21.90 $65.70 Direct labor per unit $ 11.10 $ 3.30 Direct labor-hours per unit 0.10 1.50 A production (unita) 11,000 16,000 The company's estimated to actoring Overhead for the year 1963.200 and the companyies to director hours for the year is 45.000 The company is considering using a form of activity based coming to determine sunt product costs for external reports Date for proposed activity bed costing temperbelow Estimated Mtivities and Activity were overhead cont Assembling producte direct laber-hours) 190.000 Preparing batches bachea) 228.000 Product support product Variations) 774, 460 Total 3 1.963.200 Espected Activity TE 1761 Total Direct labor-ho 24,000 24,000 48.000 Batches 1,250 720 1.970 Product Variations 2.500 1.440 3.940 The manufacturing overhead that would be applied to an of product 163 under the company inconting stem is closest to Batches Product Variations 1,250 2,500 720 1.440 3,940 The manufacturing overhead that would be applied to a unit of product 163E under the company's traditional costing system is closest to Multiple Choice $40.90 16135 140.00 52045