Review - v9 and Product B1. Sill uses a traditional costing system in which a single lahor hours. The direct labor rate is $27.40 per direct labor 102: Unit 1 Exam Review Is like to know what impact this onstad, Inc., manufactures and sells two products: Product ES and Product CO. Expected production of Product ES Is 500 units and of Product CO is 400 units. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: (CH3 56) Estimated Expected Activity Activity Cost Pools Activity Measures Overhead Cost Product ES Product CO Total Labor-related DLHs $153,939 4,500 2,400 6,900 Production orders orders 119,574 600 700 1,300 General factory MHs 259,077 4,500 4,600 9,100 $532,590 What is the overhead applied to each unit of Product E5 under activity-based costing