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 400 500 Direct Labor-Hours Per Unit 5 Product W2 Product P8 Total direct labor-hours Total Direct Labor-Hours 2,000 2,000 4,000 4 The direct labor rate is $34.10 per DLH. The direct materials cost per unit is $200.60 for Product W2 and $137.30 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 Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $215,576 18, 238 246,186 $480,000 Product W2 2,000 450 3,850 Product P8 2,000 350 3,650 Total 4,000 800 7,500 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 $474.58 per unit $610.99 per unit $600.00 per unit $315.89 per unit