Cross Roads Manufacturing currently uses a traditional costing system. The company allocates overhead to its two products, Zips and Dees, using a predetermined manufacturing overhead rate based on direct labor hours. Here is data relate the company's two products: Zips Dees Direct materials per unit $149.00 $114.00 Direct labor per unit $57.00 $51.00 Direct labor hours per unit 1.5 2.0 Annual production 29,500 35,000 Information about the company's estimated manufacturing overhead for the year follows: Estimated Activities Activity measures overhead cost Supervision and maintenance Direct labor hours $3,218.250 Batch costs Number of batches $201,000 Engineering changes Number of engineering hours $194,950 Total estimated manufacturing overhead for the year $3,614,200 Total estimated direct labor hours for the company for the year are 114,250 hours. The company is evaluating whether it should use an activity-based costing system in place of its traditional costing system. Additional information about production needed for the activity based costing system follows: Zips Dees Total Direct labor hours 44,250 70,000 114 250 Batches 2,250 500 2.750 Engineering hours 1,650 900 2,550 The amount of manufacturing overhead that would be allocated to one unit of Dees using an activity based costing system would be closest to (Do not round intermediate calculations and round the final answer to the nearest cent.) O A. $59.35 OB. $70.41 O C. $32.20 OD $103.26