A company manufactures and sells two products: Product A1 and Product C4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production 100 1,000 Direct Labor- Hours Per Unit 10.0 5.0 Product A1 Product C4 Total direct labor-hours Total Direct Labor-Hours 1,000 5,000 6,000 The direct labor rate is $28.90 per DLH. The direct materials cost per unit is $202 for Product A1 and $258 for Product C4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 35,400 56,200 114,530 $206,130 Product A1 Product C4 1,000 5,000 600 1,000 3,200 3,700 Total 6,000 1,600 6,900 The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) $683.50 per unit (0) $528.55 per unit $964.50 per unit (0) $574.28 per unit