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 100 200 Direct Labor-Hours Per Unit 2.0 1.0 Product A1 Product C4 Total direct labor-hours Total Direct Labor-Hours 200 200 400 The direct labor rate is $29.70 per DLH. The direct materials cost per unit is $263 for Product A1 and $266 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 $ 48,000 76,200 155, 280 $279,480 Product A1 200 200 Product C4 200 200 2,700 Total 400 400 5,900 3,200 The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $676.70 per unit $1,057.70 per unit $994.40 per unit $961.52 per unit