What is the overhead cost per batch for the Basic using the current method of absorption costing? $105 $183 $0.61 $0.35 Mail Co produces two kinds of envelopes called the Basic and the Deluxe. The Deluxe uses more expensive materials than the Basic. Mail Co currently uses traditional absorption costing to allocate overheads to its products using production units as the basis for apportionment. Information for the two products is as follows: Selling price is calculated using a percentage mark-up on cost. Mail Co is now considering the introduction of an activity-hhised costing (ABC) system. Budgeted annual overheads are as follows