Feauto 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, I63E and E76I, about which it has provided the following data: 
The company's estimated total manufacturing overhead for the year is $4,467,600 and the company's estimated total direct labor-hours for the year is 162,000.
The company is considering using a form 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 I63E under the company's traditional costing system is closest to:
Definitions:
Developmental Needs
The requirements necessary for an individual's growth, learning, or improvement in their capabilities or potential.
Multi-source Feedback
A comprehensive evaluation method where feedback on an individual's performance is collected from multiple sources, including peers, subordinates, and supervisors.
Challenges
Obstacles and difficulties that need to be overcome to achieve a certain goal or objective.
Rotating Managers
The practice of moving managers through a variety of roles or positions within an organization to broaden their experience and skills.
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