Company L manufactures and sells two products: Product 1 and Product 2. Direct material costs are $50.00 for Product 1 and $75.00 for Product 2. Direct labor costs are $35.00 for Product 1 and $42.00 for Product 2. The company produced 25,000 units of Product 1 and 125,000 units of Product 2. The company has adopted activity based costing and provided the information below. Expected Activity Activity Cost Pools Activity Est Overhead Product 1 Product 2 Measures Cost Labor related DLH'S 200,000 2,500 7,500 Machine related MH's 75,000 1,200 800 Order size orders 125,000 1,500 8,500 Totals 400,000 5,200 16,800 What is the unit product cost for Product 2 using activity based costing? $119.29 O $89.55 $117.00 O $208.84