Howden, Inc., manufactures and sells two products: Product P5 and Product 59. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: 7.0 Expected Direct Labor Total Direct Production Hours Per Unit Labor Hours Product P5 300 2,100 Product S9 900 4.0 3,600 Total direct labor hours 5,700 The direct labor rate is $25.70 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product P5 $248.50 Product S9 $294.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Overhead Activity Cost Pools Activity Measures Cost Product P5 Product S9 Total Laborrelated DLHS $ 247152 2.100 3,600 5.700 Machine setups setups 28,990 600 700 1,300 Order size MHs 519,241 4,900 5.200 10,100 $ 795,383 Which of the following statements concerning the unit product cost of Product S9 is true? (Round your intermediate calculations to 2 decimal places.) Select one: O A. The unit product cost of Product S9 under traditional costing is greater than its unit product cost under activity-based costing by $700.00 O B. The unit product cost of Product S9 under traditional costing is less than its unit product cost under activity-based costing by $700.00 OC. The unit product cost of Product S9 under traditional costing is greater than its unit product cost under activity based costing by $70.34 OD The unit product cost of Product S9 under traditional costing is less than its unit product cost under activity-based costing by $70 34