Question 16 The Contests of special the color mancinta four cost poole Theodoresc Activity Contact Act Mon Total TV Machine Machine hour 5171000 9000 MH Machine Number of setups $ 150,000 250 Guitar design Number of guitars 578,000 2 guitar Onder sine Direct labor hours $330.000 10,000 DLHO Activity Measure Acoustic Electric Machine hours 5.000 4,000 Number of setups 150 100 Number of guitars 1 1 Direct labor-hours 4,000 6,000 Using the ABC system the percentage of the total overhead cost that is assigned to the Electric Guitar is closest to: 51.17% 24.01% 27.16% 48.83%