questions 2 and 3 based on the scenario of Quality Sound Corporation: Quality Sound Corporation produces two types of compact discs (CDs), one is to install on touring bicycles and the other is a high-grade product for home and car use. Following is the data provided about these two products: Touring High grade bicycle Direct Materials per unit $11.50 $62.90 Direct Labour per unit $2.00 $13.00 Direct labour hours per 0.20 1.30 unit Annual production 45,000 10,000 The company has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHS). The firm's estimated total manufacturing overhead for the year is $953,960 and the firm's estimated total direct labour-hours for the year is 22,000