Page Break Question 2 (25 marks) - Activity Based Costing (ABC) Wyoming Manufacturing Limited 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, Widgets and Trinkets, about which it has provided the following data: Widgets Trinkets Direct Materials per unit $11.50 $62.90 Direct Labour per unit $2.00 $13.00 Direct labour hours per unit 0.20 1.30 Annual production 45,000 10,000 The firm's estimated total manufacturing overhead for the year is $1,521,960 and the firm's