Accurso, Inc., manufactures and sells two products: Product J9 and Product S5. 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 400 Direct Labor- Hours Per Unit 6.0 Total Direct Labor-Hours 2.400 1.800 Product J9 Product S5 6 00 3.0 Total direct labor-hours 4200 The direct labor rate is $22.50 per DLH. The direct materials cost per unit for each product is given below: Product J9 Direct Materials Cost per Unit $111.40 $275,20 Product S5 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Activity Cost Pools Measures Labor-related DLHS setups Machine setups General factory Overhead Product Product Cost J9 S5 Total $121,548 2,400 1,800 4200 37,170 600 800 1.400 385,848 4,700 4,500 9,200 $544,566 MHS If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product 9 would be closest to: O $173.64 per unit O $251.64 per unit O $777.96 per unit O $159.30 per unit