AZ-68680 company makes and sells two products: Product W309 and Product Z976. The annual production and sales of Product W309 is 1100 units and of Product Z976 is 400 units. 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 1,100 400 Direct Labor- Hours Per Unit 10.0 5.0 Total Direct Labor- Hours 11,000 2,000 13,000 Product W309 Product 2976 Total direct labor-hours The direct labor rate is $2060 per DLH. The direct materials cost per unit is $211.00 for Product W309 and $287.00 for Product Z976. The AZ-68680 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 Estimated Activity Overhead Measures Cost DLHS $ 40,636 orders 65,880 MHS 433, 075 $539,591 Expected Activity Product Product W309 Z976 Total 11,000 2,000 13,000 1,200 400 1,600 3,900 3,700 7,600 The unit product cost of Product W309 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $278.24 per unit $695 24 per unit $489.24 per unit $906.24 per unit