8) Sivak, Inc., manufactures and sells two products: Product X4 and Product C5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produes that output appear below Total Direct Labor- Hours Expected Direct Labor-Hours Per roduction 000 Unit 8,000 8,800 8.0 1,000 800 Product X4 Product C5 Total direct labor- hours 16,800 The direct labor rate is $25.10 per DL.H. The direct materials cost per unit for each product is given below: Product X4 Product CS Direct Materials Cost per Unit $ 283.10 S 109.30 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: EstimatedExpected Activity Product X4 Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHs setups MHs Overhead Cost S 728,112 87,800 Product C5 Total 8,800 16,800 600 1,000 243.243 3,100 3,200 6,300 8,000 400 S 1,059,155 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 C5 would be closest to: (Round your intermediate calculations to 2 decimal places.) A) $693.44 per unit B) $965.80 per unit C) $424.71 per unit D) $476.74 per unit