company makes and sells two products: Product W371 and Product Z388. The annual production and sales of Product W371 is 1,100 units and of Product Z388 is 300 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Labor- Expected Hours Production Per Unit 1,100 2.0 300 1.0 Total Direct Labor- Hours 2,200 300 2,500 Product Product Total direct labor-hours The direct labor rate is $21.10 per DLH. The direct materials cost per unit is $229.00 for Product W371 and $220.00 for Product Z388. The AZ-78780 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Activity Overhead Activity Cost Pools Measures Cost Labor-related DLHS $ 41,336 Production orders orders 64,730 Order size MHS 433, 775 $539, 841 Expected Activity Product Product W371 Z388 Total 2,200 300 2,500 1,200 300 1,500 2,800 3,700 6,500 The unit product cost of Product W371 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $478.99 per unit $249.99 per unit o $521.19 per unit O $750.19 per unit