Appleby, Inc., manufactures and sells two products: Product 09 and Product V8. Data concerning the expected production of each product and the expected total direct labor- hours (DLHs) required to produce that output appear below: Direct Labor- Total Hours Direct Expected Per Labor- Hours 4,000 3,000 7,000 Production Unit 800 Product Q9 Product V8 5.0 3.0 1,000 Total direct labor-hours The direct labor rate is $29.30 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 Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Labor-related Production orders order size Cost $214,480 41,065 192,700 $448,245 Product Q9 Product V8 Total 7,000 500 4,000 8,200 DLHs orders MHS 4,000 300 4,200 3,000 200 The unit product cost of Product V8 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $503.19 per unit $448.92 per unit $327.30 per unit $348.72 per unit