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, 163E and E761, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) 163E $ 20.20 $ 14.30 1.10 45,000 E761 $ 60.60 $ 42.90 3.30 15,000 The company's estimated total manufacturing overhead for the year is $2,928,600 and the company's estimated total direct labor-hours for the year is 99,000. 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: Activities and Activity Measures Assembling products (direct labor-hours) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 1,980,000 204,600 744,000 $ 2,928,600 Direct labor-hours ches Product Variations Expected Activity 163E E761 Total 49,500 49,500 99,000 1,290 680 1,970 2,580 1,360 3,940 The manufacturing overhead that would be applied to a unit of product E761 under the activity-based costing system is closest to: Multiple Choice $87.83 $26.61 Multiple Choice O $87.83 O $26.61 $29.58 O d $195.24