Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) :
Kepple Manufacturing currently uses a traditional costing system. The company allocates overhead to its two products, Zips and Dees, using a predetermined manufacturing overhead rate based on direct labour hours. Here is data related to the company's two products:
Information about the company's estimated manufacturing overhead for the year follows:
Additional information about production needed for the activity-based costing system follows:
Expected Activity

-The amount of manufacturing overhead that would be allocated to one unit of Zips using an activity-based costing system would be closest to

A) $32.86.
B) $51.12.
C) $64.81.
D) $11.95.