Boutet, Inc., manufactures and sells two products: Product G5 and Product U1. 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	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product G5	800	5.0	4,000
Product U1	800	3.0	2,400
Total direct labor-hours			6,400

The direct labor rate is $21.10 per DLH. The direct materials cost per unit is $241.40 for Product G5 and $283.80 for Product U1. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

			Expected Activity
Activity Cost Pools	Activity Measures	Estimated Overhead Cost	Product G5	Product U1	Total
Labor-related	DLHs	$200,640	4,000	2,400	6,400
Production orders	orders	14,959	400	300	700
General factory	MHs	610,416	4,200	3,900	8,100
		$826,015

If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product G5 would be closest to:

A) $106.85 per unit

B) $156.75 per unit

C) $376.80 per unit

D) $645.30 per unit