Olmo, Inc., manufactures and sells two products: Product K0 and Product H9. The annual production and sales of Product of K0 is 1,200 units and of Product H9 is 1,200 units. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity

Expected Activity

Activity cost pools Activity measures estimated overhead cost product K0 Product H9 Total

labor-related DLHs $549,708 9,600 4,800 14,400

production orders orders $52,719 1,300 200 1,500

order size MHs $835,316 3,100 3,900 7,000

Total 1,437,743

The overhead applied to each unit of Product K0 under activity-based costing is closest to

305.36 per unit

651.71 per unit

308.27 per unit

299.52 per unit