Fleurant, Incorporated, 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 J 2, 800 Product P8 700 2, 800 Total direct labor-hours 5 , 600 The direct labor rate is $36.10 per DLH. The direct materials cost per unit is $202.60 for Product W2 and $139.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Estimated Expected Activity Activity Cost Pools Measures Overhead Cost Product W2 Product P8 Total Labor-related DLHS $ 217,576 2, 800 2 , 800 5 , 600 Production orders orders 18 , 438 400 370 770 Order size MHS 239, 986 3, 870 3 , 670 7, 540 $ 476, 000 Which of the following statements concerning the unit product cost of Product W2 is true? (Round your intermediate calculations to 2 decimal places.)Multiple Choice O The unit product cost of Product W2 under traditional costing is less than its unit product cost under activity-based costing by $8.86. O The unit product cost of Product W2 under traditional costing is less than its unit product cost under activity-based costing by $170.00. O The unit product cost of Product W2 under traditional costing is greater than its unit product under activity-based costing by $170.00. O The unit product cost of Product W2 under traditional costing is greater than its unit product under activity-based costing by $8.86