TB MC Qu. 9100 (Algo) Upton Manufacturing Corporation has a traditional... Upton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, Long and Short, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $4,015,440 and the company's estimated total direct labor-hours for the year is 66,000 . The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: The unit product cost of product Long under the company's traditional costing system is closest to: The unit product cost of product Long under the company's traditional costing system is closest to: Multiple Choice $57.06 $34.20. $70.70. $68.58