5 Lazano, Inc., manufactures and sells two products: Product W4 and Product Z2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Expected Total Direct Labor-Hours Direct Labor. Hours Per Unit 6.0 4.0 Production 500 400 Product W4 3,000 Product 22 Total direct labor-hours 4,600 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Total 4.600 Activity Cost Product Pools Activity Measures Overhead Cost W4 Product 22 Labor-related DLHS $89,148 3,000 1,600 Product testing tests 45,680 400 600 Order size MHs 410,175 3,800 3,700 $545,003 1,000 7.500 The overhead applied to each unit of Product Z2 under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.) (2.05)) A S473.92 per unit