Ellix Company manufactures two models of ultra-high fidelity speakers-the X200 model and the X99 model. Data regarding the two products follow: Total Direct Labor- Product Direct Labor-Hours Annual Production Hours x200 X99 8.5 DLHS per unit 8.7 OLHS per unit 15,000 units 7,500 DLHS 40,000 units 28,000 DLHS 35,500 DLHS Additional information about the company follows: a. Model X200 requires $40 in direct materials per unit, and model X99 requires $25. b. The direct labor workers are paid $50 per hour. c. The company has always used direct labor-hours as the allocation base for applying manufacturing overhead cost to products. d. Model X200 is more complex to manufacture than model X99 and requires the use of special equipment. e. Because of the special work required in (d) above, the company is considering the use of activity-based absorption costing to apply manufacturing overhead cost to products. Three activity cost pools have been identified as follows: Activity Cost Pool Machine setups Special processing Activity Measure Number of setups Machine-hours Estimated Total Cost $ 151,800 257,400 X200 Estimated Total Activity X99 Total 88 990 132 220 990