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, N06D and M09K, about which it has provided the following data:

	N06D	M09K
Direct materials per unit	$ 26.80	$ 61.30
Direct labor per unit	$ 10.00	$ 33.00
Direct labor-hours per unit	0.20	1.00
Annual production (units)	49,400	16,100

The company's estimated total manufacturing overhead for the year is $1,294,164 and the company's estimated total direct labor-hours for the year is 25,980.

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	Estimated Overhead Cost
Supporting direct labor (direct labor-hours)	$ 441,660
Setting up machines (setups)	376,740
Parts administration (part types)	475,764
Total	$ 1,294,164

	Expected Activity
	N06D	M09K	Total
Direct labor-hours	9,880	16,100	25,980
Setups	1,720	971	2,691
Part types	635	332	967

The manufacturing overhead that would be applied to a unit of product N06D under the company's traditional costing system is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $9.96

• $21.49

• $13.48

• $4.95