Mckenny, Incorporated, manufactures and sells two products: Product P9 and Product X2. 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- Expected Hours Per Production Unit 200 6.0 100 5.0 Total Direct Labor- Hours 1,200 500 Product P9 Product X2 Total direct labor-hours 1,700 The direct labor rate is $28.20 per DLH. The direct materials cost per unit is $140.60 for Product P9 and $107.50 for Product X2. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 45,084 119,964 459,818 $ 624,866 Product P9 1,200 600 3,200 Product X2 500 700 2,900 Total 1,700 1,300 6,100 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 P9 would be closest to: (Round your intermediate calculations to 2 decimal places.) 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 P9 would be closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $159.12 per unit $553.68 per unit $2,205.42 per unit $452.28 per unit