Kroll, Inc., manufactures and sells two products: Product A4 and Product T6. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Direct Labor- Total Direct Hours Expected Per Labor- Unit Production Hours Product A4 800 7.0 5,600 Product T6 300 9.0 2,700 8,300 Total direct labor-hours The direct labor rate is $21.50 per DLH. The direct materials cost per unit is $212.40 for Product A4 and $295.50 for Product T6 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Activity Expected Activity Estimated Activity Cost Pools Labor-related Measures Overhead Cost Product A4 Product T6 Total DLHS 402,550 5,600 2,700 8,300 orders Production orders 61,705 400 300 700 7,000 Order size 656,110 3,600 3,400 MHs $1,120,365 The unit product cost of Product T6 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $2,075.92 per unit $1,507.51 per unit $1,703.82 per unit $1,551.27 per unit Chrzan, Inc., manufactures and sells two products: Product EO and Product NO. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Direct Total Direct Labor- Labor Expected Hours Per Production Unit Hours Product E0 300 9.0 2,700 Product N0 1,000 8.0 8,000 10,700 Total direct labor-hours The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Estimated Activity Overhead Activity Cost Pools Cost Product E0 Product NO Total Measures Labor-related $296,390 2,700 8,000 10,700 DLHS Production orders orders 55,587 300 400 700 Order size 579,866 4,700 9,700 MHs 5,000 $931,843 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $59.78 per MH $37.05 per MH $87.09 per MH $44.16 per MH