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: Product 19 Product us Total direct labor-hours Expected Production 300 600 Direct Labor Hours Per Unit 4.0 2.0 Total Direct Labor-Hours 1,200 1,200 2,400 The direct labor rate is $26.70 per DLH. The direct materials cost per unit is $202 for Product F9 and $264 for Product U4 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Overhead Activity cont Pools Measures Product 19 Product 14 Labor-related $ 36,800 1,200 1,200 2,400 Production orders orders 58,420 400 600 1,000 Order size 119,050 3,600 3,500 7,100 $ 214,270 Cost Total DLES 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 $194.73 per unit O $186.91 per unit $178.56 per unit $97.37 per unit