Smoky mountain corporation makes two types of hiking boots—xtreme and the pathfinder. data concerning these two product lines appear below: xtreme pathfinder selling price per unit $ 140.00 $ 99.00 direct materials per unit $ 72.00 $ 53.00 direct labor per unit $ 24.00 $ 12.00 direct labor-hours per unit 2.0 dlhs 1.0 dlhs estimated annual production and sales 20,000 units 80,000 units the company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below: