Upton Manufacturing Corporation has a traditional costing system in which it alles menuturing overhead to the products using a predetermined overhead teed on direct boho (DLHS The company has two products, Long and short about which has provided the following dat Direct materials per unit Direct labor per unit Direct labor hours per un Annual production Long $ 15 BO $18.40 0.60 35000 Shon $4750 S52.00 1.RO 25.000 The company's estimated total manufacturing overhead for the year is $4,015440 and the company's estimated total direct labor hours for the year is 66.000 Upton Manufacturing Corporation has a traditional costing system in which it is manufacturing overhead to DLHThe company has two products, Long and short about which has provided the following det products wigs predetermined overhead rate based on direct labor hours Direct materials perunt Director per unit Direct Iwborhours per Anual production 15.000 25.000 The company estimated tea ching overhead for the years $4.15.400 and the company's d e cor hours for the DOO The company is considering using a variation of activity based costing to determine sunt product costs for reports. Det for proved b e contingen mated Overhead Activities and Activity Measures Director support OL] Setting machines setups Part administration part types 450.00 1040 000 $4015440 Long 21000 1300 Expected Activity Short 45,000 2.300 2.650 Tot 65.000 3.600 3,510 Part types The unit product cost of product long under the company's traditional costing system is closest to $58.58 $57.06 $3420 $70.70 O O