Question 17 8.57 pts ABC Company has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor- hours (DLHS). The company has two products, 163E and E761, about which it has provided the following data: 163E E761 Direct materials per unit $19.90 $54.40 Direct labor per unit $12.00 $31.50 Direct labor-hours per unit 0.80 2.10 Annual production (units) 30.000 10,000 The company's estimated total manufacturing overhead for the year is $2,063,250 and the company's estimated total direct labor-hours for the year is 45,000. The company is considering using a form of activity-based costing to determine its unit product costs for external reports, Data for this proposed activity-based costing system appear below: The company's estimated total manufacturing overhead for the year is $2,063,250 and the company's estimated total direct labor-hours for the year is 45,000. The company is considering using a form of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Estimated Overhead Cost Assembling products (DL hours) $720,000 Preparing batches (batches) $263,250 Product support (product Variations) $1.080.000 Total $2,063,250 Expected Activity Expected Activity. 163E E761 Total DL hours 24,000 21,000 45,000 Batches 1,080 675 1.755 Product Variations 2,115 1,485 3,600 The manufacturing overhead that would be applied to a unit of product E76l under the activity-based costing system is closest to: $96.29 $10.13 O $184.57 $88.28