Faz, Inc., manufactures and sells two products: Product X0 and Product W7. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor-Hours Per Unit Total Direct Labor-Hours Product X0 2,000 5 10,000 Product W7 500 2 1,000 Total direct labor-hours 11,000 The direct labor rate is $29.60 per DLH. The direct materials cost per unit is $154.50 for Product X0 and $136 for Product W7. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Pools Activity Measures Overhead Cost Product X0 Product W7 Total Labor-related DLHs $ 282,078 10,000 1,000 11,000 Production orders orders 19,948 600 800 1,400 Order size MHs 243,974 4,100 4,200 8,300 $ 546,000 The overhead applied to each unit of Product X0 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) rev: 03_25_2018_QC_CS-119201 Multiple Choice $192.72 per unit $248.18 per unit $176.99 per unit $60.25 per unit