AZ-91257 company makes and sells two products: Product W344 and Product Z342. The annual production and sales of Product W344 is 1,100 units and of Product Z342 is 300 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- Hours 2,200 300 2,500 Expected Production 1,100 300 Product W344 Product 2342 Total direct labor-hours 2.0 1.0 The direct labor rate is $21.10 per DLH. The direct materials cost per unit is $229.00 for Product W344 and $220.00 for Product Z342 The AZ-91257 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 W344 2342 Total Labor-related DLHO $ 41,336 2,200 300 2,500 Production orders orders 64,730 1,200 300 1,500 Order size Mits 433,775 2,800 3,700 6,500 $539,841 The unit product cost of Product W344 under activity based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Activity Cost Pools Labor-related Production orders order size Measures DLHS orders MHS Cost $ 41,336 64,730 433, 775 $539,841 W344 2,200 1,200 2,800 2342 300 300 3,700 Total 2,500 1,500 6,500 The unit product cost of Product W344 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $478.99 per unit $750.19 per unit $52119 per unit $249.99 per unit