Help Save & Exit Submit 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: Direct materials per unit Direct labor per unit Plain $ 25.20 Fancy $ 60.00 Direct labor-hours per unit $ 5.70 0.20 30,000 $ 28.50 1.00 25,000 Annual production The company's estimated total manufacturing overhead for the year is $1,178,000 and the company's estimated total direct labor-hours for the year is 31,000. 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 Supporting direct labor (DLHS) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 558,000 268,870 351,130 $1,178,000 Expected Activity Plain Fancy Total DLHS 6,000 25,000 31,000 Setups 1,393 Part types 652 945 310 2,338 962 The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to: