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: Zips Does Direct materials per unit S148 $116 Direct labor per unit $45 Direct labor hours per unit Annual production 23,500 35,000 $54 1.5 Information about the company's estimated manufacturing overhead for the year follows: Activities Supervision and maintenance Activity measures Direct labor hours Estimated overhead cost $3,213,250 Batch costs Number of batches Engineering changes Number of engineering hours Total estimated manufacturing overhead for the year $200,000 $192,950 $3,606,200 Total estimated direct labor hours for the company for the year are 105.250 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 35,250 70,000 105,250 Batches 2,350 400 2,750 Engineering hours 1,650 1,100 2,750 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 intermediale calculations and round the final answer to the nearest cent.) O A. $103.03 O B. $38.35 OC. 95.46 OD. 564.10