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

Multiple Choice

(Appendix 4A) Kebort 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, U86Y and M91F, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $2, 541, 760 and the company's estimated total direct labor-hours for the year is 47, 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 M91F under the activity-based costing system is closest to:

A) $95.20
B) $121.57
C) $216.77
D) $197.95