49) Treaster, Inc., manufactures and sells two products: Product JS and Product G2. 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- Hours Per Total Direct Expected Labor-Hours Production Unit Product J8 900 9.0 8,100 1,000 Product G2 12.0 12,000 Total direct labor-hours 20,100 The direct labor rate is $26.90 per DLH. The direct materials cost per unit is $217.20 for Product J8 and $139.60 for Product G2. 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 DLHs Production orders orders Order size MHs $ 655,059 40,086 711,588 $ 1,406,733 Expected Activity Product Product J8 G2 Total 8,100 12,000 20,100 500 400 900 3,900 3,700 7,600 If the company allocates all of its overhead based on direct labore es all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of the overhead assigned to each unit of Product G2 would be closest to: (Round your intermediate calculations to 2 decimal places.) A) $839.88 per unit B) $534.48 per unit C) $1,123.56 per unit D) $391.08 per unit