Kepple Manufacturing curently uses a traditional costing system. The company allocates overhead to its two products. Zps and Dees, using a predetermined manufacturing overhead rate based on direct labor hours. Here is the company's two products Direct mannans per unit Direct labor per unit Direct labor hours per ont Annual production $120.00 De $100.00 10.00 $40.00 20 23,000 45,000 Information about the company's estimated manufacturing overhead for the year follows Activities Supervision and maintenance Ban costs OA $24.82 OB $36.00 OC. $34.58 OD. $49.24 Activity measures Number of balche Estimated verhead cost $2,400,000 $216,500