Pfizer Corporation manufactures two products: Product A and Product Z$.$

Expected production and the expected total direct labor$-$hours $($DLHs$)$ required to produce that output appear below:

Expected Production Direct Labor$-$Hours Per Unit Total Direct Labor$-$Hours

Product A $6407\mathrm{.}44736$

Product Z $9404\mathrm{.}44136$

Total direct labor$-$hours $8872$

The company has an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

Estimated

Expected Activity

$($in relevant activity measures$)$

Activity Cost Pools Activity Measures Overhead Cost $ Product A Product Z Total

Labor$-$related DLHs $165,058473641368872$

Machine setups setups $12,55010009001900$

General factory MHs $501,527460049009500$

 $679,135$ 

The overhead applied to each unit of Product Z under activity$-$based costing is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Pfizer Corporation manufactures two products: Product A and Product Z$.$

Expected production and the expected total direct labor$-$hours $($DLHs$)$ required to produce that output appear below:

Expected Production Direct Labor$-$Hours Per Unit Total Direct Labor$-$Hours

Product A $6407\mathrm{.}44736$

Product Z $9404\mathrm{.}44136$

Total direct labor$-$hours $8872$

The company has an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

Estimated

Expected Activity

$($in relevant activity measures$)$

Activity Cost Pools Activity Measures Overhead Cost $ Product A Product Z Total

Labor$-$related DLHs $165,058473641368872$

Machine setups setups $12,55010009001900$

General factory MHs $501,527460049009500$

 $679,135$ 

The overhead applied to each unit of Product Z under activity$-$based costing is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

$$363\mathrm{.}38$ per unit

$$379\mathrm{.}43$ per unit

$$527\mathrm{.}40$ per unit

$$517\mathrm{.}07$ per unit