Yeos' Manufacturing Corporation has a tradtional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based direct (DLHs). The company has two products, SOYA and JELLY, about which it has provided the following data: Direct materials per unit . Direct l>QLper unit . Direct IA@L-hours per unit . Annual production SOYA $10.20 s 8.40 0.40 30,000 JELLY $ 50.50 S25 20 1.20 10,000 The company's estimated total manufacturing overhead for the year is $1 ,464,480 and the company's estimated total direct hours the year is 24, 000 The company is considering using a variation of activity-based costing to determine unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Supporting direct Setting up machines Parts administration (part Total Supporting direct 13>0!. Setting up machines Parts administration SOYA 12,000 CINCAU 12,000 240 960 Estimated Overhead Cost (S) 52,000 132,480 780,000 Total 24,000 1,104 1,560