Gelinas, Incorporated, manufactures and sells two products: Product S5 and Product L3. Expected production of Product S5 is 500 units and of Product L3 is 700 units. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Activity Measures DLHs Estimated Overhead Cost $ 286,741 Expected Activity Product S5 3,500 Production orders Order size orders MHs 40,384 463,730 300 4,000 Product L3 5,600 500 3,900 Total 9,100 800 7,900 $ 790,855 The overhead applied to each unit of Product L3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $327.04 per unit $615.18 per unit $659.05 per unit $695.28 per unit