AZ-93006 company makes and sells two products Product W459 and Product Z670. The annual production and sales of Product W459 is 700 units and of Product Z670 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 700 Direct Total Labor-Hours Direct Per Unit Labor-Hours 8.0 5,600 4.0 1,600 7,200 Product W459 Product Z670 Total direct labor-hours 400 The direct labor rate is $25.50 per DLH. The direct materials cost per unit is $214.00 for Product W459 and $218.00 for Product Z670. The AZ-93006 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 Expected Activity Activity Overhead Measures Cost Product W459 Product Z670 DLHS $ 39,836 5,600 1,600 orders 52,260 800 400 MHS 432,275 3,000 $524,371 Total 7,200 1,200 6,300 3,300 The unit product cost of Product W459 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $388.10 per unit $806.10 per unit $602.10 per unit $1,020.10 per unit