Homework i Saved Help Save & Exit Russell 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 (DLHs). The company has two products, Slow and Fast, about which it has provided the following data: Slow Fast Direct materials per unit $ 14.10 $ 43.40 Direct labor per unit $ 3.20 $ 25.60 Direct labor-hours per unit 0. 20 1. 60 Annual production 41 , 000 26 , 000 The company's estimated total manufacturing overhead for the year is $1,746,700 and the company's estimated total direct labor-hours for the year is 49,800. 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: ces Estimated Activities and Activity Measures Overhead Cost Assembling products (DLHs) $ 830,000 Preparing batches (batches) 417, 700 Product support (product variations) 499 , 000 Total $1, 746, 700 Expected Activity Slow Fast Total DLHS 8, 200 41 , 600 49 , 800 Batches 1 , 600 1, 630 3, 230 Product variations 900 870 1, 770 The manufacturing overhead that would be applied to a unit of product Slow under the company's traditional costing system is closest to