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 MOSK, about which it has provided the following data: 23 NO6D $ 26.60 $ 9.00 0.20 46,300 Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) MO9K $ 66.60 $ 27.00 1.00 18,700 8 00:58:27 The company's estimated total manufacturing overhead for the year is $1,148,674 and the company's estimated total direct labor-hours for the year is 27,960. 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 $ 335,520 406,651 406,503 $1,148,674 DLHS Expected Activity NOOD MO9K Total 9,260 18,700 27,960 1,150 957 2,107 629 332 961 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