Hcurant, Inc., manufactures and sells two procucts Product W2 and Product P8 Data concoming the expected production of cach product and the expected total direct labor hours (DLHS Iquired to produce that outout appear below: Expected Production 490 Product W2 Product PS Total direct labor-hours Direct Labor-Hours Total Direct Per Unit Labor-Hours 1,600 1,60e 3. zae See The direct labor rate is $4910 per DLIT, The direct materials cost per unit is $215,60 for Product W2 and $152.30 for Product P8 The company is considering adopting an activity based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MIS Estimated Overhead Cost $230,576 19,738 261,586 $512,080 Product W2 Product P8 1,680 1,680 40 580 4,636 3,880 Total 3,280 980 7,880 Which of the following statements concerning the unit product cost of Product W2 is true? (Round your intermediate calculations to 2 decimal places.) Mutiple Choice O The unit product cost of Product W2 under traditional costing is less than its unit product cost unde activity-based costing by $320.00. ) The unit product cost of Product W2 under Creditionel cesting is greater then its unit product cost uncer activity-based costing by $5.67. ooo ) The unit produce cost of Product W2 under traditional Coling is greater than its unit product beslunden naclivity based costing by $320.00 ) The unit product cost of Product W2 under traditional casting is less than its unit product cost unde- setvity based costing by $5.67