Smoky Mountain Corporation makes two types of hiking boots-the Xtreme and the Pathfinder. Data concerning these two product lines appear below: Selling price per unit Direct materials per unit Xtreme Pathfinder $ 125.00 $ 91.00 $ 64.20 $ 55.00 Direct labor per unit $ 16.00 $ 10.00 Direct labor-hours per unit Estimated annual production and sales 1.6 DLHS 25,000 units 1.0 DLHS 71,000 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 $2,331,000 111,000 DLHS