FxPro Account Dashboard Amazon Space Antenna Corporation is currently using a single predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to its two products: Lo-Gain antennas and Hi-Gain antennas for use in remote areas. The company is considering the use of activity-based costing (ABC). The following information is provided about the production of the two product lines: Activity Cost Allocation Base Setups $51,000 39,000 Machine hours Setup Machine Maintenance Total manufacturing overhead costs $90,000 Hi-Gain Lo-Gain 1,700 Quantity per Product Line Direct labor hours Setups Machine hours 2.300 50 50 1.800 1.200 Space Antenna plans to produce 170 Lo-Gain antennas and 300 Hi-Gain antennas. Manufacturing overhead cost per unit of a Lo-Gain antenna, using the single plant-wide rate is closest to: O $287.65 per unit $529.41 per unit $400.00 per unit $225.00 per unit $300.00 per unit