45) Gesualdo, Inc., manufactures and sells two products Product Z6 and Product o products: Product Z6 and Product F4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Labor- Production Total Direct Labor-Hours 2,400 6,600 9,000 Product 26 Product F4 Total direct labor-hours Unit 8.0 11.0 300 600 The direct labor rate is $24.70 per DLH. The direct materials cost per unit for each product is given below: Product 26 Product F4 Direct Materials Cost per Unit $ 101.00 $ 217.20 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Activity Measures Estimated Overhead Cost Labor-related Machine setups Order size DLHS setups MHs $ 98,640 18,711 388,360 $ 505,711 Expected Activity Product Z6 Product F4 Total 2,400 6,600 9,000 500 600 1,100 3,800 3,500 7,300 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product Z6 would be closest to: (Row your intermediate calculations to 2 decimal places.) A) $449.52 per unit B) $136.08 per unit C) $87.68 per unit D) $425.60 per unit