has two products, Pla'n and Fancy, about which it has provided the following data DirectmaterialsperunitOirectlaborperunitDirectlabor-heursperunitAnnoalproductionPlain$25.90$4.300.70Fancy$6.70$21.501.60 Chang 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, Plain and Fancy, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $1,310,400 and the company's estimated total direct labor-hours for th year is 36,000 The compary is considering using a variation of activity based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: he manufacturing overhead that would be applied to a unit of product Fancy under the activity-based costing system is ciosest to