Faz, Incorporated, 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 Direct Labor- Total Direct Hours Per Unit Labor-Hours 2:45 Product X0 Product W7 1,500 510 4 2 6,000 1,020 Total direct labor-hours 7,020 K The direct labor rate is $30.60 per DLH. The direct materials cost per unit is $155.50 for Product XO and $137 for Product W7. 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 Labor-related DLHs Production orders Order size orders MHs Estimated Overhead Cost Expected Activity $ 283,078 20,048 248,334 Product X0 6,000 610 4,110 Product W7 1,020 810 4,210 Total 7,020 1,420 8,320 $ 551,460 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 $257.82 per unit $81.79 per unit The direct labor rate is $30.60 per DLH. The direct materials cost per unit is $155.50 for Product XV and $137 for Product W/. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related 34 Production orders Order size Activity Measures DLHs orders MHs Estimated Overhead Cost Expected Activity Product X0 6,000 610 4,110 Product W7 1,020 Total 7,020 810 4,210 1,420 8,320 $ 283,078 20,048 248,334 $ 551,460 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 $257.82 per unit $81.79 per unit $314.22 per unit $248.81 per unit