smoky Mountain Corporation ma es two types of hiking boots-xtreme and the Pathfinder Data concerning these two product lines appear below: llllxtreme Pathfinder Selling price per unit $120.00 87.00 Direct materials per unit 65.20 51.00 Direct labor per unit 11.20 8.00 Direct labor-hours per unit 1.4 DLHs 1.0 DLHs Estimated annual production and sales 30,000 units 65,000 units The company has a traditional costing system in which manufacturing overhead is applied to units based on appear below: Data concerning manufacturing overhead and direct labor-hours for the upcoming year Estimated total manufacturing overhead $2,033,000 107,000 DLHs Estimated total direct labor-hours