50) 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 Unit 9.0 12.0 Expected Production 900 1,000 Product J8 Product G2 Total direct labor-hours Total Direct Labor-Hours 8,100 12,000 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 Expected Activity Product Product G2 Total 8,100 12,000 20,100 400 900 3,900 3,700 7,600 Labor-related DLHS Production orders orders Order size MHS $ 655,059 40,086 711,588 $ 1,406,733 The unit product cost of Product J8 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: (Round your intermediate calculations to 2 decimal places.) A) $752.61 per unit B) $1,089.21 per unit C) $1,301.97 per unit D) $860.16 per unit