Doeren, Inc., 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 Expected Labor- Production Hours Per Unit Total Direct Labor- Hours Product H2 Product A8 Total direct labor-hours 200 800 70 8.0 1,400 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 Activity Measures DLHs Total 7,800 Labor-related Production orders General factory Estimated Expected Activity Overhead Cost Product H2 Product A8 $ 83,148 1,400 6,400 18,970 400 300 817,191 5,000 5,100 $ 919,309 700 orders MHs 10,100 Which of the following statements concerning the unit product cost of Product A8 is true? (Round your intermediate calculations to 2 decimal places.) Select one: O a. The unit product cost of Product A8 under traditional costing is greater than its unit product cost under activity-based costing by $331.64. The unit product cost of Product A8 under traditional costing is less than its unit product cost under activity-based costing by $331.64. O b. Oc. The unit product cost of Product A8 under traditional costing is less than its unit product cost under activity-based costing by $1,540.33. Od The unit product cost of Product A8 under traditional costing is greater than its unit product cost under activity-based costing by $1,540.33