Barkes, Inc., manufactures and sells two products: Product BO and Product B5. Data concerning the expected production of each product and the expected total direct labor-hours (OLHs) required to produce that output appear below: Direct Labor-Total Hours Direct Labor- Hours 2,800 2,000 4,800 Expected Per Production Unit Product BO Product B5 Total direct labor-hours 400 500 4.0 The direct labor rate is $22.10 per DLH. The direct materials cost per unit is $288.10 for Product 80 and $118.90 for Product B5. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Ex ted Activit Activity overhead Activity Cost Pools Measures Labor-related Production orders Order size Product BO Product B5 Total 4,800 900 6,300 Cost 2,000 400 3,000 $136,944 DLHs order MHS 2,800 500 3,300 64,629 588,294 $789,867 costing is closest to: (Round you r intermediate calculations to 2 decimal places.) The total overhead applied to Product B5 under activity-based Multiple Choice $365,924 $280,140 $438,815 $329,120