ook Manufacturing Corporation has a traditional costlng system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct laboc-hours (DLHs). The company has two products, NO60 and M09K, about which it has provided the lollowing data: The company's estimated total manulactuing overiead for the year is $1,866,884 and the company's estimated total direct labor-hours for the year is 31060. The company is considering using a varlation of activity-based costing to determine its unit product costs for extemal reports. Data for this proposed activity based costing system appear below