hours per unit and Product B requires 0.2 direct labor-hours per unit. The total estimated overhead for next period is $68,756. expected activity as follows (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.) The overhead cost per unit of Product B under the activity-based costing system is closest to: Multiple Choice $45.84 $7.74 $34.38 $18.41