Gynriostsehetl Company makes two types of beauty products - Pure-Active and Premier-Active. Data concerning these two product lines appear below: Pure-Active Premier-Active Selling Price per unit $200.00 $256.50 Direct Materials per Unit $100.00 $125.00 Direct Labor Hours per unit 0.80 DLHs 1.25 DLHs Estimated annual production and sales 25,000 units 64,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours and the cost per direct labor hour is $40. Data concerning manufacturing overhead for the upcoming year appear below: Management Salaries $ 800,000 Vehicle Expenses 500,000 Machine Depreciation 1,000,000 Office Supplies 100,000 Administrative Expenses 600,000 Estimated total manufacturing overhead $3,000,000 The company is considering replacing its traditional costing system with an activity-based costing system that would assign its manufacturing overhead to the following five activity cost pools (the Other cost pool includes organization-sustaining costs and idle capacity costs): Activity Cost Pool Total Cost Pool Activity Measure Total Activity Pure-Active Supporting direct labor 600,000 Number of Direct labor-hours Batch setups ??? DLHS $ 800,000 Number of setups ??? DLHs Machining $ 1,200,000 Number of Machine Hours 500 400 1.000