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 related to the company's two products: Direct materials per unit Direct labor per unit Direct labor hours per unit Annual production Zips $154 S56 1.5 30,500 Dees $117 $44 41,000 Information about the company's estimated manufacturing overhead for the year follows: Activities Supervision and maintenance Batch costs Activity measures Direct labor hours Number of batches Estimated overhead cost S3,213,250 $197,000 OA. $71.50 B. S87.83 OC. S30.50 O D. S53.19 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 related to the company's two products: Direct materials per unit Direct labor per unit Direct labor hours per unit Annual production Zips $154 S56 1.5 30,500 Dees $117 $44 41,000 Information about the company's estimated manufacturing overhead for the year follows: Activities Supervision and maintenance Batch costs Activity measures Direct labor hours Number of batches Estimated overhead cost S3,213,250 $197,000 OA. $71.50 B. S87.83 OC. S30.50 O D. S53.19