Coudriet Manufacturing Corporation Has a Traditional Costing System in Which

Multiple Choice

Coudriet Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs) . The company has two products, P93S and N40S, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $2,172,580 and the company's estimated total direct labor-hours for the year is 46,000.
The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:
The unit product cost of product P93S under the company's traditional costing system is closest to:

A) $68.48
B) $63.26
C) $30.70
D) $40.30