Rocky Mountain Corporation makes two types of hiking boots-Xactive and Pathbreaker. Data concerning these two product lines appear below: Direct materials per unit $ Direct labor cost per unit $ Xactive 64.40 17.80 Pathbreaker $ 50.60 $ 12.60 Direct labor-hours per unit Estimated annual production and sales 1.4 DLH 21,000 units 1 DL S 71,000 units The company has a conventional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: Estimated total manufacturing overhead Estimated total direct labor-hours $1,967,840 100,400 DLH