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 Direct Labor- Total Direct Production Hours Per Unit Labor-Hours Product W2 400 6 2,480 Product P8 600 4 2,400 Total direct labor-hours 4,880 The direct labor rate is $48.10 per DLH. The direct materials cost per unit is $214.60 for Product W2 and $151.30 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 Measures Cost Product W2 Product P8 Total Labor-related DLHS $229,576 2,400 2,400 4,800 Production orders orders 19,638 590 490 1,080 Order size MHS 254,786 3,990 3,790 7,780 $504,000 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product W2 would be closest to: Multiple Choice O $196,49 per unit a $286.97 per unit $630.00 per unit $109.10 per unit