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, NO6D and MOSK, about which it has provided the following data: N06D $ 33.40 $ 6.00 MOOK 61.20 $28.00 Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) 0.20 48,200 1.00 15,000 The company's estimated total manufacturing overhead for the year is $1.754,571 and the company's estimated total direct labor hours for the year is 24,640 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 $ 862,400 476, 307 415,864 $1,754,571 DLHS Expected Activity N06D MOOK Total 9,640 15,000 24,640 1,670 1,021 2,691 641 267 908 Setups Part types The manufacturing overhead that would be applied to a unit of product MO9K under the activity-based costing system is closest to: The manufacturing overhead that would be applied to a unit of product MO9K under the activity based costing system is closest to: Multiple Choice $55.20 $32.80 $65.75 $96 26