7 AZ-38064 company makes and sells two products: Product W862 and Product 2703. The annual production and sales of Product W862 is 900 units and of Product Z703 is 600 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below. 8 01:21:05 Direct Labor-Hours Per Unit Expected Production 900 600 Total Direct Labor- Hours 5,400 1,800 7,200 Product W862 Product 2703 Total direct labor-hours 6.0 3.0 The direct labor rate is 26.00 per DLH. The direct materials cost per unit is $226.00 for Product W862 and $214.00 for Product 2703 The AZ-38064 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Overhead Product Product Activity Cost Poola Measures Cost W862 Labor-related DLHS $ 40,736 5,400 1,800 7,200 Production orders orders 65,970 1,000 1,600 Order size 433, 175 3,100 4,000 7,100 $539,881 2703 Total 600 MHS The unit product cost of Product W862 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) 20:47 The unit product cost of Product W862 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $515.92 per unit $289.92 per unit $67192 per unit $897.92 per unit