Upton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor hours (DHS) The company has two products, Long and short about which it has provided the following data: Long Short Direct materials per unit $ 14,80 $ 48,60 Direct labor perunt $ 1740 $ 51.00 Direct labor-hours per unit 0.80 2.40 Annual production 30,000 20000 The company's estimated total manufacturing overhead for the year is $4,020,480 and the company's estimated total direct tobor hours for the year is 72,000. The company is considering using a variation of activity based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below. Estimated Overhead Activities and Activity Measures Cost Direct labor support (LH) $2.563,60 Setting up machines setups) 436.800 Part administration part types 1020 000 Total $4.020,480 Expected Activity 48,000 DUH Setup Part types Long 24,000 1200 960 Short OD Total 72.000 3.000 3.720 2.760 The unit product cost of product long under the company's traditional costing system is closest to O $85.46 0 $76.82 O 56069