Space Antenna Corporation is currently using a single predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to its two products. Lo-Gain antennas and Hi Gain antennas for use in remote areas. The company is considering the use of activity based costing (ABC). The following information is provided about the production of the two product Cost $51.000 Activity Setup Machine maintenance Total manufacturing overhead costs Allocation Base Setups Machine Hours 590,000 Quantity per Product Line Lo-Galin Hi-Gain Direct labor hours 1.700 2.300 Setups 50 50 Machine hours N.800 1.200 Space Antenna plans to produce 170 Lo Gain antennas and 300 HI-Gain antennas The manufacturing overbead content of a HlGain antenna, using ABC is closest to 5172.50 $200 SSD 13427 1137.00