Cross Roads 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 labor hours. Here is data related to the company's two products: 
Information about the company's estimated manufacturing overhead for the year follows: 
Total estimated direct labor hours for the company for the year are 110,000 hours.
The company is evaluating whether it should use an activity-based costing system in place of its traditional costing system. Additional information about production needed for the activity-based costing system follows: 
The amount of manufacturing overhead that would be allocated to one unit of Dees using an activity-based costing system would be closest to
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