Markham company makes tow products: Basic Product and Deluxe Product. Annual production and sales are 1, 700 units of Basic Product and 1, 100 units of Deluxe Product. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Basic Product requires 0.3 direct labor per unit and Deluxe Product requires 0.6 direct labor hours per unit. The total estimated overhead for next period is $98, 785. The company is conducting switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows: The overhead cost per unit Deluxe Product the traditional costing system is too $50.66. $5.49. $26.09. $11.45