Cassano, Inc., manufactures and sells two products: Product C8 and Product E6. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor-Hours Total Direct Labor Production 900 600 Hours 6,300 5400 1.700 Per Unit Product CB Product E6 Total direct labor- hours 7.0 9.0 The direct labor rate is $20.90 per DLH. The direct materials cost per unit is $144.60 for Product C8 and $181.00 for Product E6. The estimated total manufacturing overhead is $671,583. The unit product cost of Product C8 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: $692.70 per unit $50376 per unit O S700.32 per unit O$382.50 per unit