Masiclat, Inc., manufactures and sells two products: Product K2 and Product O8. 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-Hours PerTotal Direct Labor Product K2 Product 08 Total direct labor hours Production 500 700 Unit 9.0 12.0 Hours 4,500 8,400 12,900 The direct labor rate is $21.10 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $201.30 $298.90 Product K2 Product 08 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 Cost Pools Activity Measures Labor-related Machine setups General factory Overhead Cost Product K2Product O8 DLHS setups MHs $426,861 59,328 442,085 928,274 4,500 400 4,300 Tota 8,400 12,900 500 900 4,2008,500 The unit product cost of Product O8 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: $1,415.62 per unit $1,176.22 per unit O $1,343.14 per unit O $949.18 per unit