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-Hours

Product F910010.01,000

Product U41,0005.05,000

Total direct labor-hours 6,000

The direct labor rate is $28.90 per DLH. The direct materials cost per unit is $202 for Product F9 and $258 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 Activity

Activity Cost PoolsActivity MeasuresOverhead CostProduct F9Product U4Total

Labor-relatedDLHs$35,400 1,0005,0006,000

Production orders orders56,200 600 1,0001,600

Order sizeMHs 114,5303,2003,7006,900

$206,130

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

562.00 per unit

126.05 per unit

171.78 per unit

281.00 per unit