A: $587.98 per unit

B: $984.78 per unit

C: $688.78 per unit

D: $291.98 per unit

AZ-82583 company makes and sells two products: Product W841 and Product 2685. The annual production and sales of Product WB41 is 1,000 units and of Product 2685 is 300 units. Data concerning the expected production of each product and the expected total direct lobor hours (DLH) required to produce that output appear below. Direct Labor-Hours Per Unit Product W841 Product 2685 Total direct labor-hours Expected Production 1,000 300 Total Direct Labor- Hours 4,000 600 4,600 4.0 2.0 The direct labor rate is $25.20 per DLH. The direct materials cost per unit is $296.00 for Product W841 and $203.00 for Product 2685 The AZ-82583 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Production orders Order size Estimated Activity Overhead Measures Cost DLHS $ 41,636 orders 68,360 434,075 $544,071 Expected Activity Product Product W841 2683 Total 4,000 600 4,600 1,100 300 1.400 2,700 3,100 5,800 ME The unit product cost of Product W841 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)