(Appendix 4A)Koszyk Manufacturing Corporation Has a Traditional Costing System in Which

Multiple Choice

(Appendix 4A) Koszyk 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, P85G and C43S, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $2, 264, 000 and the company's estimated total direct labor-hours for the year is 40, 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 manufacturing overhead that would be applied to a unit of product P85G under the company's traditional costing system is closest to:

A) $89.67
B) $45.28
C) $44.39
D) $23.20