TB MC Qu. 996 (Algo) Chang Manufacturing Corporation has a traditional... Chang 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, Plain and Fancy, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $1,281,000 and the company's estimated total direct labor-hours for the year is 42,000 . 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 manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to: Multiple Choice $4.20. $28.05. $18.90. $9.15