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 Production 1,500 590 Direct Labor-Hours Per Unit 6 Product XO Product W7 Total direct labor-hours Total Direct Labor-Hours 9,000 1,770 10,770 3 The direct labor rate is $38.60 per DLH. The direct materials cost per unit is $163.50 for Product XO and $145 for Product W7. The company is considering adopting an 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 DLHS orders MHS Estimated Overhead Cost $ 291, 078 20, 848 258, 314 $ 570, 240 Product Xo 9,000 690 4,190 Product W7 1,770 890 4,290 Total 10,770 1,580 8,480 The overhead applied to each unit of Product XO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $238.58 per unit $317.68 per unit $253.33 per unit $85.08 per unit