AZ-72532 company makes and sells two products: Product W754 and Product Z658. The annual production and sales of Product W754 is 1,200 units and of Product Z658 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: Direct Labor-Hours Per Unit Total Direct Labor- Expected Production 1,200 400 Product W754 Product 3658 2.0 1.0 Hours 2,400 400 Total direct labor-hours 2,800 The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $248.00 for Product W754 and $257.00 for Product 2658. The AZ-72532 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 orders MHS Estimated Overhead Cost $ 41,136 61,530 433,575 $536, 241 Expected Activity Product Product W754 7658 Total 2,400 400 2,800 1,300 400 1,700 3,300 3,100 6,400 Multiple Choice $254.90 per unit $502.90 per unit $798.10 per unit $550.10 per unit