Smoky Mountain Corporation makes two types of hiking bootsthe Xtreme and the Pathfinder. Data concerning these two product lines appear below

Pathfinder $ 86.00 $ 50.00 $ 9.00 Xtreme Selling price per unit Direct materials per unit Direct labor per unit Direct labor-hours per unift Estimated annual production and sales $ 123.00 $ 63.80 $ 10.80 1.2 DLHs 1.0 DLHs 27,000 units 74,000 units The company has a traditional 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 $ 2,340,800 106,400 DLHs