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 Direct Labor-Hours Production Per Unit 100 6.0 200 3.0 Product A1 Product C4 Total direct labor-hours Total Direct Labor-Hours 600 600 1,200 The direct labor rate is $29.80 per DLH. The direct materials cost per unit is $238 for Product A1 and $288 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 $ 45,700 72,550 147,850 $266,100 Product A1 600 200 4,000 Product C4 600 200 2,600 Total 1,200 400 6,600 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 $1,042.65 per unit $1,102.90 per unit $964.22 per unit $740.15 per unit