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	300	5	1,500
Product P8	500	3	1,500
Total direct labor-hours			3,000

The direct labor rate is $32.10 per DLH. The direct materials cost per unit is $198.60 for Product W2 and $135.30 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		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product W2	Product P8	Total
Labor-related	DLHs	$	213,576	1,500	1,500	3,000
Production orders	orders		18,038	430	330	760
Order size	MHs		239,386	3,830	3,630	7,460
		$	471,000

The overhead applied to each unit of Product W2 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $409.68 per unit

• $799.65 per unit

• $668.78 per unit

• $785.00 per unit