Help Save & EX oton 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. Long and Short, about which it has provided the following data: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production Long $14.20 $ 16.80 0.80 50,000 Short $ 48.30 $ 50.40 2.40 11,000 The company's estimated total manufacturing overhead for the year is $3,170.800 and the company's estimated total direct labor-hours for the year is 66.400 The company 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. Activities and Activity Measures Direct labor support (DLHS) Setting up machines (Setups) Part administration (part types) Total Estimated Overhead cost $1,720,000 426,000 1,024, 800 $3,170, 800 Expected Activity Long Short Total 40, 26,480 66,402 1,240 1,600 2,840 1,050 2,618 3,662 Setups Part types e cost of Product Short under the scavity-based costing systems closest to DLHS Expected Activity Long Short Total 40,000 26,400 66 488 1,24 1,600 2,618 3,668 Setups Part types Unit overhead cost of product Short under the activity-based costing systems we Croce see.69