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 Product A1 Product C4 Total direct labor-hours Expected Production 400 200 Direct Labor-Hours Per Unit 2.0 1.0 Total Direct Labor-Hours 800 200 1,000 The direct labor rate is $24.40 per DLH. The direct materials cost per unit is $258 for Product A1 and $215 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 Total Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 34,600 54,940 111,950 CA Product A1 800 200 3,400 Product 04 200 200 2,900 1,000 400 6,300 ProUUL LUI DIT Order size Fuers MHS 200 34,90 111,950 $281,490 200 3,400 2,900 00 6,300 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 $308.08 per unit $376.75 per un S440 39 per un