If $6,000$ units are produced, the total amount of direct manufacturing cost incurred is closest to:

Multiple Choice

$$55,800$

$$63,900$

$$80,700$

$$64,800$

Look 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, N$06$D and M$09$K$,$ about which it has provided the following data:

The company's estimated total manufacturing overhead for the year is $$1,807,648$ and the company's estimated total direct labor$-$hours for the year is $29,800.$

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:

The manufacturing overhead that would be applied to a unit of product N$06$D under the company's traditional costing system is closest to: $($Round your intermediate

calculations to $2$ decimal places.$)$