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13. Adams Corporation makes two products: Product A and Product B. Annual production and sales are 500 units of Product A and 900 units of Product B. The company has traditionally used direct labor-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.4 direct labor-hours per unit and Product B requires 0.5 direct labor-hours per unit. The total estimated overhead for next period is $67,522. The company is considering switching to an activity-based costing system for the purpose of computing unit product costs for external reports. The new activity-based costing system would have three overhead activity cost pools-Activity 1, Activity 2, and General Factory-with estimated overhead costs and expected activity as follows: Estimated Expected Activity Overhead Activity Cost Pool Costs Product A Product B Total Activity 1 $ 6,915 300 200 500 Activity 2. 24,948 2,100 700 2,800 General Factory 35 659 200 450 650 Total $67.522 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labor-hours.) The predetermined overhead rate under the traditional costing system is closest to which value? O A. $8.91 O B. $13.83 O C. $54.86 O D. $103 88