Markhan Company makes two products Basic Product and Deluxe Product Annual production and sales are 1400 units of Basic Product and 100 units of product. The company has traditionally used direct labor hours as the basis for applying all manufacturing overhead to products Product requires 04 director hours per un and De Product requires 0.8 direct labor hours per unit. The total estimated overhead for next period is 9835 The company is considering switching to an activity based costing wstem for the purpose of computing product costs for extemal reports. The new chybased costing stem would have the overhead activity cost pools Activity Activity 2. and Gener Factory with estimated overhead costs and expected activity as follows Expected A Activity Cat Pool a Estimated Overhead Couts $30.540 12,400 SO,95 $9,35 sie Product 1.100 BOO SO Product 700 300 300 2,100 BODO Activity 2 General Factory Note: The General Factory activity cost pools costs are allocated on the basis of direct labor hours) The overhead cost per unit of Deluxe Product under the activity based costing system is closest to O $29.94 $44.30 $4706 $41.82 O O