40 Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production 100 1,000 Direct Labor-Hours Per Unit 10.0 5.0 2 01:33:33 Product F9 Product 14 Total direct labor-hours Total Direct Labor-Hours 1,000 5,000 6,000 The direct labor rate is $28.90 per DLH. The direct materials cost per unit is $202 for Product F9 and $258 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 35,480 56,200 114,530 $206,130 Product F9 1,000 600 3,200 Product 14 5,000 1, eee 3,700 Total 6,000 1,600 6,900 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $562.00 per unit $126.05 per unit $171.78 per unit $281.00 per unit