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E761 Direct materials cost per unit 163E $19.90 $12.00 Direct labor cost per unit $5440 $31.50 Direct labor-hours per unit Annual production (units) 2.10 0.80 30,000 10,000 The company's estimated total manufacturing overhead for the year is $2,063.250 and the company's estimated total direct labor-hours for the year is 45,000. The company is considering using a form of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Estimated Overhead Cost Assembling products (DLHS) $ 720,000 Preparing batches (batches) 263.250 Product support (product variations) 1.080,000 Total $2,063,250 DLHS Batches Product Variations Expected Activity 163E E761 24,000 21,000 1,080 675 2,115 1,485 Total 45,000 1,755 3,600 1) The manufacturing overhead that would be applied to a unit of product 163E under the company's traditional costing system is closest to OA) $12.80 OB) $36.68 OC) $39.35 OD) $76.03 Question 2 (2 points) The manufacturing overhead that would be applied to a unit of product E76 under the activity-based costing system is closest to: OA) $96.29 OB) $88.28 OC) $184.57 OD) $10.13