Appleby, Incorporated, manufactures and sells two products: Product Q9 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: Product Q9 Product V8 Total direct labor-hours Expected Production 800 1,000 5.0 Direct Labor Hours Per Unit Total Direct Labor- Hours 4,000 3,000 7,000 3.0 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: Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHs Estimated Overhead Cost $214,480 Expected Activity Product Q9 4,000 Product V8 3,000 Total 7,000 orders MHs 41,065 192,700 $ 448,245 300 200 500 4,200 4,000 8,200 The overhead applied to each unit of Product V8 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $202.35 per unit $94.00 per unit $249.03 per unit $192.12 per unit