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DM Seven Star Corp sells two versions of a product, Standard and Deluxe. The following is the information on the production cost of the two: Annual Output Product in units Total DLH Deluxe $78.00 12,000 30,000 Standard $48.00 96,000 144,000 The company has been using direct labor hours (DLH) as the cost driver. The wage rate per hour is $20. Seven Star has decided to implement an activity-based costing system to see if their cost estimates are accurate. They collected the data as follows: Activity Cost Pool Cost Driver or Activity Measure Estimated OH cost Machine setup # of setups $504,000 Special processing Machine hours $600,000 General factory DLH $3,165,000 Total $4,269,000 Activity Measure Standard Deluxe Total # of setups 120 180 Machine hours 0 22,000 22,000 DLH 144,000 30,000 174,000 What is the Overhead Applied Per unit to the standard product? $30-.45 $29.03 $24.49 27.27 60 B. C. D