Fleurant, Inc., manufactures and sells two products: Product W2 and Product P8. 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 W2	500	6	3000
Product P*	600	5	3000
Totald Direct Labor Hours			6000

The direct labor rate is $44.10 per DLH. The direct materials cost per unit is $210.60 for Product W2 and $147.30 for Product P8.

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	Activity Measures	Estimated OH Cost	Product W2	Product P8	Total
Labor - Related	DLHs	225,576	3000	3000	6000
production Orders	Orders	19,238	550	450	1000
Order Size	MHS	265,186	3950	3750	7700
		510000

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 W2 would be closest to:

A) 225.58 Per Unit

B) 115.43 Per Unit

C) 510.00 per unit

D) 206.64 per unit