A company manufactures and sells iwu products Product A1 and Product C4. Dala concerning the expected production of each product and the expected to al direct labor-hours (DLHS) required to produce that output appear below. Expected Production 303 688 Direct Labor-Hour's Per Unit 4.3 2.0 Product A1 Product C4 Total direct labor-hours Total Direct Labor-Hours 1,200 1,200 2,499 The direct labor rate is $25.90 per DLH. The direct materials cost per unit is $285 for Product A1 and $244 for Product C4. The company is considering adopting an activity-based costing system with the following activily cost pools, activity measures, and expected activity Expected Activity Estimated Overhead Cost Product C4 Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders NH Product A1 1,288 400 3,300 Total 2,480 1,888 6,400 67,630 137,820 $248,05 Gee 3,100 The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places. Mula Chalce $510.7 per un o $502.51 par un S521.23 per unit $408 52 perunt