Manufacturing overhead is currently computed by spreading overhead of $1, 860,000 over 20,000 direct labor hours. Management is considering a shift to activity-based costing in an effort to improve the firm's accounting procedures. The following data are available: Lennox determines selling prices by adding 40% to a product's total cost. What is the per unit selling price of product B by using Lennox's current costing procedures? a. $650 b. $525 c. $375 d. $279 e. $245 What is the total overhead cost of product B if the company switches to activity-based costing? a. $1, 197,000 b. $1, 105,000 c. $1, 101, 500 d. $980,000 e, $975, 500