is this correct

Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below. Product 19 Product 14 Total direct labor-hours Expected Direct Labor- Production Hours Per Unit 100 4 200 2 Total Direct Labor-Hours 400 400 800 The direct labor rate is $27.00 per DLH. The direct materials cost per unit is $219 for Product F9 and $295 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Product F9 Product 14 Labor-related DLHS $ 29,600 800 Production orders orders 46,990 200 Order size MHS 95, 760 3,300 3,300 6,600 $172,350 Cost Total 400 400 200 400 If the company allocates all of its overhead based on direct labor hours using its traditional costing method, the overhead assigned to each unit of Product U4 would be closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $117.48 per unit O $430.88 per unit $74.00 per unit O $296.00 per unit