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: NO 6D MO9K $ $ 28.80 68.90 $ 13.00 $ 33.00 Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) 0.20 1.00 47,400 17,100 The company's estimated total manufacturing overhead for the year is $1,342,135 and the company's estimated total direct labor- hours for the year is 26,580. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Dota for this proposed activity-based costing system appear below: 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 $ 637,920 311,818 392,397 $1,342,135 Expected Activity NO 6D MO9K Total 9,480 17,100 26,580 1,330 2,327 626 315 941 DLHS Setups Part types 997 The manufacturing overhead that would be applied to a unit of product MOSK under the activity based costing system is closest to