Simmons, Incorporateds traditional costing system uses a plantwide predetermined overhead rate based on direct labor-hours (DLHs). The companys estimated total manufacturing overhead is $1,632,986 and estimated total direct labor-hours for the year is 30,220. Data about its only two products, A and B, as well as data pertaining to its proposed activity-based absorption costing system appears below. Product A Product B Direct materials per unit $ 31.80 $ 63.30 Direct labor per unit $ 10.00 $ 27.00 Direct labor-hours per unit 0.20 1.00 Annual production (units) 45,600 21,100 Activities and Activity Measures Estimated Overhead Cost Supporting direct labor (DLHs) $ 695,060 Setting up machines (setups) 551,702 Parts administration (part types) 386,224