Predetermined overhead rate under the traditional costing system is closest to?

Adams Company has two products: A and B. The annual production and sales of Product A is and of Product B is 1,950 units. The company has traditionally used direct labor-hours as the applying all manufacturing overhead to products. Product A requires 0.5 direct labor-hours per unit and 2.550 units basis for Product B requires 0.8 direct labor-hours per unit. The total estimated overhead for next period is $ overhead for next period is $108.200 The company is considering 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 cost pools-Activity 1, Activity 2, and General Factory-with follows: overhead activity estimated overhead costs and expected activity as Estimated Overhead cost Expected Activity Product A Product B Total 3.300 3,600 2,835 Activities Activity 1 Activity 2 General Factory Total $33.434 19,043 55,723 $108.200 1,850 2,550 1.275 1.450 1,050 1560 (Note: The General Factory activity cost poots costs are allocated on the basis of direct labor-hours) The predetermined overhead rate under the traditional costing system is closest to: O $5.29 O $19.66 O $3817 O s1013