apple, inc., manufactures and sells two products: product Q9 and product V8. data concerning th eexpected production of each product and the expected total direct labor hours (DLHs) requires to produce that output appear below:

expected production direct labor hours per unit total direct labor hours

product Q9 800 5.0 4,000

product V8 1,000 3.0 3,000

total direct labor hours 7,000

The direct labor rate is $20.30 per DLH. the direct materials cost per unit is $174.80 for product Q9 and $168.90 for product V8. 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 activity measures estimated overhead cost product Q9 product V8 total

labor related DLHs $214,480 4,000 3,000 7,000

production orders orders 41,065 300 200 500

order size MHs 192,700 4,200 4,000 8,200

$448,245

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 production Q9 would be closet to: and

the activity rate for the order size sctivity cost pool under activity based costing id closet to