Look Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on Grect labor hours (DLThe company has two products. No60 and MO9K about which it has provided the following date: Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) NOD MOX $26.20 $ 66.40 $9.00 $31.00 0.20 1.00 49,000 24,100 The company's estimated total manufacturing overhead for the year in 52,060.708 and the companys estimated total direct labor hours for the year 1: 33.900 The company is considering using a variation of activity based cosure to determine sunt product costs for external reports. Data for this proposed activity based costing system appear below Estimated Activities and activity Meeres Setting up machines (setupa) Parte adinistration (part types) Supporting direct labor direct labor-hours) overhead Cost $ 1,152,600 460,16 447.442 5.2,060,200 Total Direct laborhoore Setups Part types berpected Activity SOLD HD9X Total 9,000 24,100 33,900 1.670 1,021 2,691 320 1,043 723 The manufacturing overhead that would be applied to a unit of product MoS under the activity based costing system is closest to Multiple Choice $24.54 O O O $88.00 O $46.94 $57.49