Stillicum Corporation makes ultra light-weight backpacking tents. Data concerning the company's two product lines appear below Deluxe Standard Direct materials per unit Direct labor per unit Direct labor-hours per unit Estimated annual production 69.00 $27.00 57.0 $ 22.00 e.70 DLHs 10,eee units 5e,000 units 1.40 DLHs 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 $667,800 77,8e0 DLHs