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 thot output appear below Expected Direct Laboe Hours Production Per Unit 2,000 440 3 Product 5 Product W7 Total direct labor-hours Total Direct Labor-Hours 8,000 1,320 9,320 The 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 on activity based costing system with the following activity cost pools, activity measures and expected activity Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DUMS orders Estimated Overhead Cost $270,071 19,340 241,614 $507,640 Product XO 8,000 540 4,040 Product W 1,320 240 4,140 Total 9,320 1.280 8,180 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 XD would be closest to Round your intermediate calculation to 2 decimal places) Multiple Choice $118.49 per unit $118.15 per unit S230.48 per unit $60.46 per unit