John Corporation to activity-based costing John produces hours of direct labor and Product Y company has provided the following data concerning Product X and Product Y. Product X requires 1.75 requires 1 direct labor hour to produce a single unit. The uses a traditional costing method to allocate overhead but wants to convert costing system: Total Cost $231.000 Activ ity Cost Pools (and Activity Measures) Machine related (machine-bours)... Batch setup (setups) General factory (direct labor-hours). $339,000 S193,200 Total Activity Product X Product Y Total 10,000 10,000 14,000 Activity Cost Pools Machine related (machine hours) 7,000 6,000 General factory (direct-labor hours)... 3,50010,500 3,000 Batch setup (noumber of setups.... 4,000 2u. The predetermined overhead rate per direct-labor hour under the traditional costing system is closest toc A)S 42.30 B) $ 109.03 C)s 54.51 D) None of the above 25. The predetermined overhead rate for machine related cost group under activity based costing system is: A) $23.10 B) $13.80 C) $33.90 D) None of the above 26. The predetermined overhend rate for batch setup cost group under an activity based costing A) S23.10 B)$13.80 C)$33.90 D) None of the above