The company has an unexpected order of a similar product KZ700 and the firm believes it has sufficient capacity to accept the order. The total unit of KZ700 is 7,600. To keep the calculation simple, the management decided to use the same activity rate from an activity-based costing system that has been developed (i.e., your original Q5, requirement (2)) to allocate the manufacturing overhead. (Tips: you don't need to recalculate the activity rate to attempt this question)