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 ProductionDirect Labor-Hours Per UnitTotal Direct Labor-HoursProduct F93004.01,200Product U46002.01,200Total direct labor-hours2,400

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:

EstimatedExpected ActivityActivity Cost PoolsActivity MeasuresOverhead CostProduct F9Product U4TotalLabor-relatedDLHs$36,8001,2001,2002,400Production ordersorders58,4204006001,000Order sizeMHs119,0503,6003,5007,100$214,270

The overhead applied to each unit of Product U4 under activity-based costing is closest to:(Round your intermediate calculations to 2 decimal places.)

rev: 03_25_2018_QC_CS-119201

Multiple Choice

• $194.73 per unit
• $186.91 per unit
• $178.56 per unit
• $97.37 per unit