Upton Manufacturing Corporation has a traditional couting system in which it applies manufacturing ovomead to its products using proceed overhead rate based on direct inbor hours (CHS). The company has two products, Long and short about which has provided the following de Direct material per Unit Direct labor-hours per unit ARRI prodon 10.40 2140 0.00 The company's estimated total manufacturing overhead for the year is $3,368,960 and the company's estimated total director hours for the year 67,680. 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: The company's estimated total manufacturing overhead for the year is $3,168,960 and the company's outte tot direct later-hours for the year is 67,680. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this propone activity-based costing system appear below: Direct labor support (DHA) Setting up machines (botupe) Part administration (part types) Total $1,716.000 426,240 1,026, 720 $3,168,960 DLHS Setups Part types Expected Activity Long Short Totni 40,800 26,880 67, 680 1,260 1,620 2,880 1,080 2,640 3,720 Unit overhead cost of Product Short under the activity based costing system is closest to: $234.15 $198.44. $147.30 $86.85