The company's estimated total manufacturing overhead for the year is $$1,066,000$ and the company's estimated total direct labor$-$hours for the year is $26,000.$

Activities and Activity Measures

Supporting direct labor $($DLHs$)$

Setting up machines $($setups$)$

Parts administration $($part types$)$

Total

The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to:

Multiple Choice

$$13\mathrm{.}87$

$$8\mathrm{.}20$

$$260.$

$$2207.$