Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. 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- Total Direct Production Hours Per Unit Labor-Hours Product F9 Product U4 Total direct labor-hours 200 400 4.0 2.0 800 800 1,600 The direct labor rate is $21.60 per DLH. The direct materials cost per unit is $269 for Product F9 and $236 for Product U4 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Estimated Activity Overhead Total 1,600 700 6, 500 Product F9 Product U4 Activity Cost Pools Measures Labor-related Production orders order size Cost DLHs orders MHS 800 300 100, 610 3,700 31,100 49,370 800 400 2,800 181,080 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $246.85 per unit $12349 per $123.43 per unit 0 $217.77 per unit $226.35 per unit