nufactures and sells two products... Fleurant, Incorporated, manufactures and sells two products. Product W2 and Product PB. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below Product W2 Product PS Total direct labor-hours Expected Direct Labor- Total Direct Production Hours Per Unit Labor-Hours 400 600 2,400 2,400 4,800 The direct labor rate is $48.10 per DLH. The direct materials cost per unit is $214.60 for Product W2 and $151.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Activity Cost Pools Activity Measures Estimated Overhead Cost Product W2 Product P8 Expected Activity Total Labor-related DLES $ 229,576 2,400 2,400 4,800 Production orders orders 19,638 Order size MBS 254,786 590 3,990 490 1,080 3,790 7,780 $500,000 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 W2 would be closest to: Multiple Choice