Feauto Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, I63E and E76I, about which it has provided the following data:

The company's estimated total manufacturing overhead for the year is $3,108,000 and the company's estimated total direct labor-hours for the year is 96,000 . The company is considering using a form of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Multiple Choice $155.40 $28.21 $32.38 $67.70