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 Direct Labor-Total Direct Production Hours Per Unit Labor-Hours Product W2 Product P8 Total direct labor-hours 400 2,400 2,400 4, 800 600 The direct labor rate is $48.10 per DLH. The direct materials cost per unit is $214.60 for Product W2 and $151.30 for Product P8 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Activity Overhead Expected Activity Total 4,800 890 7,780 Product W2 Product P 8 Activity Cost Pools Measures Cos $229,576 2,400 400 MHS 254,786 3,990 2,400 490 3, 790 DLHs Labor-related Production orders order size orders19,638 $504,000 Which of the following statements concerning the unit product cost of Product W2 is true? (Round your intermediate calculations to 2 decimal places.) Multiple Cholce The unit product cost of Product W2 under traditional costing is less than its unit product cost under activity-based costing by $210.00. The unit product cost of Product W2 under traditional costing is greater than its unit product cost under activity-based costing by $210.00. The unit product cost of Product W2 under traditional costing is greater than its unit product cost under activity-based costing by $5.73. The unit product cost of Product W2 under traditional costing is less than its unit product cost under activity-based costing by $5.73