The company's estimated total manufacturing overhead for the year is $985,440 and the company's estimated total direct labor-hours for the year is 24,000 The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Dato for this proposed activity-based costing system appear below: Activities and Activity Measures Supporting direct labor (DLHS) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 384,000 255,840 345,600 $985,440 DLHS Setups Part types Expected Activity Plain Fancy Total 9,000 15,000 24,000 1,032 936 1,968 624 240 864 The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to: The company's estimated total manufacturing overhead for the year is $985,440 and the company's estimated total direct labor-hours for the year is 24,000 The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Dato for this proposed activity-based costing system appear below: Activities and Activity Measures Supporting direct labor (DLHS) Setting up machines (setups) Parts administration (part types) Total Estimated Overhead Cost $ 384,000 255,840 345,600 $985,440 DLHS Setups Part types Expected Activity Plain Fancy Total 9,000 15,000 24,000 1,032 936 1,968 624 240 864 The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to