Howden, Inc., manufactures and sells two products Product P5 and Product S9. 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 P5 300 70 2.100 Product S9 900 40 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 PS Product S9 Total Labor related 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 S700.00 O C. The unit product cost of Product S9 under traditional costing is greater than its unit product cost under activity-based costing by S70.34 O D. The unit product cost of Product S9 under traditional costing is less than its unit product cost under activity-based costing by S70.34