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:

Multiple Choice

• A) $643.69 per unit

• B) $794.79 per unit

• C) $780.00 per unit

• D) $408.31 per unit

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 outout appear below Expected Direct Labor-Hours Total Direct Production Per Unit Labor- Hours 300 Product W2 1,800 Product P8 600 1,800 Total direct labor-hours 3,600 The direct labor rate is $30.10 per DLH. The direct materials cost per unit is $196.60 for Product W2 and $133.30 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 Overhead Activity Cost Pools Labor-related Total Measures Cost Product W2 Product P8 $211,576 DLHS 1,800 1,800 3.600 Production orders orders 17,838 410 316 726 Order size MHs 238,586 3,810 3,610 7,420 $468.000 The overhead appled to each unit of Product W2 under activity-based costinca is closest to: (Round your intermediate calculetions to 2 decimal places.)