Faz, Inc, manufactures and sells two products Product XO 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 Direct Labor-Hours Total Direct ProductionPer Unit Product X0 Product W7 Total direct labor-hours Labor-Hours 8,000 1,320 9,320 2,000 440 3 e direct labor rate is $23 60 per DLH The direct materials cost per unit is $148.50 for Product XO and $130 for Product W7 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected Le Expected Activity Estimated Activity Overhead Activity Cost Pools Labon-related Production orders MeasuresCost Product XO Product W? Total 9,320 1,280 8,180 DLHs onders s 276,0788,000 540 241,6144,040 1,320 740 4, 140 19,348 size $ 537,040