AZ-74703 company makes and sells two products: Product W863 and Product Z755. The annual production and sales of Product W863 is 1,000 units and of Product Z755 is 200 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- Expected Hours Per Production Unit 1,000 10.0 200 5.0 Total Direct Labor- Hours 10,000 1,000 11,000 Product W863 Product 2755 Total direct labor-hours The direct labor rate is $25.00 per DLH. The direct materials cost per unit is $233.00 for Product W863 and $200.00 for Product 2755 The AZ-74703 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 Product Product Activity Cost Pools Measures Cost W863 2755 Total Labor-related DLHS $ 39,936 10,000 1,000 11,000 Production orders orders 64,000 1,100 200 1,300 Order size MHS 432,375 2,800 3,200 6,000 $536,311 The unit product cost of Product W863 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $525.22 per unit $1.008.22 per unit $775.22 per unit $292 22 per unit