Smoky Mountain Corporation makes two types of hiking boots-xtreme and the Pathfinder Data concerning these two product lines appear below Pathfinder xtreme $120.00 87.00 Selling price per unit 51.00 Direct materials per unit 65.20 8.00 11.20 Direct labor per unit 1.4 DLHs 1.0 DLHs Direct labor-hours per unit 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 direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below $2,033,000 Estimated total manufacturing overhead 107,000 DLHs Estimated total direct labor-hours