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: The direct labor rate is $37.10 per DLH. The direct materials cost per unit is $203.60 for Product W2 and $140.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Which of the following statements concerning the unit product cost of Product W2 is true? (Round your intermediate calculations to 2 decimal places.) A. The unit product cost of Product W2 under traditional costing is less than its unit product cost under activity-based costing by $7.32. B. The unit product cost of Product W2 under traditional costing is greater than its unit product cost under activity-based costing by $220.00. C. The unit product cost of Product W2 under traditional costing is less than its unit product cost under activity-based costing by $220.00. D. The unit product cost of Product W2 under traditional costing is greater than its unit product cost under activity-based costing by $7.32