SEO Hele Adelberg Corporation makes two products Product A and Products Annual production and sales are 375 units of Product A and 400 units of product. The company has traditioned direct labor.houses the basis for applying manufacturing overhead to products Product Arequires os direct labor hours per unit and Product requires os director hours per unit. The total estimated tied for next periods 180.500 The company is considering thing to an activity bed counting tem for the purpose of computing unit product costs for internal reports. The new activity bed conting system would have the overhead city cost poole-Acy Activity and General Factory with stated overhead costs and expected as follow Expected retty tiated Overhead rodu Ativity Control Costa Product & total Ativity 545.600 1,500 100 2,000 Motivity 2 1,00 1,000 500 1.500 General Factory 15.100 200 200 300 TOTAL 100.500 Note: The General Factory activity co polostocated on the base directibor hours The overheat content founded costing to SO