Traditional & Activity based costing systems Smoky Mountain Corporation makes two types of hiking boots$-$the Xtreme and the Pathfinder. Data concerning these two product lines appear below: Pathfinder $ $88\mathrm{.}00$ $ $54\mathrm{.}00$ $$9\mathrm{.}00$ Xtreme Selling price per unit Direct materials per unit Direct labor per unit Direct labor$-$hours per unit Estimated annual production and sales $ $121\mathrm{.}00$ $ $64\mathrm{.}70$ $ $10\mathrm{.}801\mathrm{.}2$ DLHs $1\mathrm{.}0$ DLHs $25,000$ units $71,000$ units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor$-$hours. Data concerning manufacturing overhead and direct labor$-$hours for the upcoming year appear below Estimated total manufacturing overhead Estimated total direct labor$-$hours $$2,020,000101,000$ DLHs