Reference: 05-01 Acton Company has two products: A and B. The annual production and sales of Product A are 800 units and of Product B are 500 units. The company has traditionally used direct labour-hours as the basis for applying all manufacturing overhead to products. Product A requires 0.3 direct labour-hours per unit and Product B requires 0.2 direct labour-hours per unit. The total estimated overhead for next period is $92.023. 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: Activity Expected Activity Estimated Cost Pool Overhead Product A Costs Activity 1 $14.487 500 Activity 2 $64,800 2 500 General $ 12.736 1240 Product 8 Total 1600 500 1.100 3.000 340 100 Activity Expected Activity Estimated Cost Pool Overhead Product A Costs Activity 1 $14,487 500 Activity 2 $64.800 12.500 General $12.736 240 Factory Total $92.023 Product Total B 600 500 (1.100 3.000 100 340 (Note: The General Factory activity cost pool's costs are allocated on the basis of direct labour-hours.) The predetermined overhead rate per DLH under the traditional costing system is closest to: $270.66 $37.46. $13.17 $21.60