need help with this one 5

Required informa Koszyk Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labour-hours (DLHs). The company has two products, P85G and C435, about which it has provided the following data: P85G C43S Direct materials per unit $36.50 $63 10 Direct labour per unit $20.80 $31 20 Direct labour hours per unit 0.80 1 20 Annual production 35.000 10,000 The company's estimated total manufacturing overhead for the year is $2,264.000 and the company's estimated total direct labour-hours for the year is 40,000. 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 Activities and Activity Measures Estimated Overhead Cost Supporting direct labour (DLHs) $1.160.000 Setting up machines (setups) 288.000 Parts administration (part types) 816.000 Total $2,264,000 Expected Activity P85G C43S Total DLHS 28,000 12.000 40.000 Setups 1,480 920 2,400 Part types 1,880 840 2.720 (Appendix 7A) The total cost of a unit of product P85G under the company's traditional costing system is closest to