Cracchiolo, Incorporated, manufactures and sells two products: Product H2 and Product A8. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Direct Total Direct Product H2 Product A8 Total direct labor-hours Expected Labor-Hours Labor- Production Per Unit Hours 200 7.0 1,400 800 8.0 6,400 7,800 The direct labor rate is $15.10 per DLH. The direct materials cost per unit is $145.80 for Product H2 and $261.90 for Product A8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Production orders Order size Activity Estimated Expected Activity Measures Overhead Cost Product H2 DLHs $ 83,148 1,400 orders MHs 18,970 817,191 400 5,000 Product A8 6,400 300 Total 7,800 700 5,100 10,100 $ 919,309 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product A8 would be closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $942.88 per unit $216.80 per unit $647.28 per unit $85.28 per unit