ese to units based on direct labor- The company has a traditional costing system in which manuraciun uny for the upcoming year appear below: hours. Data concerning manufacturing overhead and direct labor-hours Estimated total manufacturing overhead $1,980,000 Estimated total direct labor-hours 120,000 DLHs Required: 1. C - X the nemelurt marains for the Xtreme and the Pathinder products under the company's traditional costing $ 2. The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following four activity cost pools (the Other cost pool includes organizationI Co ty-based costing system