Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) Product 1 Product 2 $ 21.30 $ 63.90 $ 16.90 $ 50.70 0.8e 2.40 33,000 11,000 Estimated total direct labor-hours for the year is 52,800. Estimated total manufacturing overhead for the year is $1,729,200 The company is considering using a form of activity-based costing. Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 528,eee 182, 1,019, 200 $1,729, 2ee DLHS Batches Product Variations Expected Activity Product 1 Product 2 Total 26,400 26,400 52,800 1, 10e 720 1,820 2,20e 1,440 3,640 The manufacturing overhead that would be applied to a unit of Product 2 under the activity based costing system is closest to 32.75 () 67.20 28.00 157.20