all manufacturing overhead to products. Basic Product requires 0.3 direct labor-hours per unit and Deluxe Product requires 0.6 direct labor-hours per unit. The total estimated overhead for next period is $98,785. and General Factory) with estimated overhead costs and expected activity as follows: (Note: The General Factory costs are allocated on the basis of direct labor-hours.) The predetermined overhead rate (i.e., activity rate) for Activity 2 under the activity-based costing system is closest to: Multiple Choice \$9.15. $51.99. $86.93. $10.23