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 labar-hours (DIIS, recuired to produce that output appear below: Expected Production 408 608 Direct Labor-Hours Per Unit (3 12:17:25 Product W2 Product P8 Total direct labor-hours Total Direct Labor - Hours 2,1ee 2,400 4. Bes The direct labor rate is $48.10 per DUIT The direct matcrials cost ocr unit is $214.50 for Product W2 and $151:30 for Proxluct PB The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Measures DLHS orders MHS Activity Cost Pools Labor-related Production orders Order size Estimated overhead Cost $229,576 19,638 254.786 $504, ege AB Product W2 2,480 598 3,990 Product Pa 2,49 498 2,790 Total 4,869 1,883 7,789 If the company allocates all of ils overhead based on clirect latxor hours using its traditional costing method the overhead assigned lo each unit of Product W2 would be closest to: Multiple Choice o $286.97 per unit o $109.10 r unit o $630.00 r unit o $196.49 per unit