Product A1 Product C4 Total direct labor-hours Expected Production 500 200 Direct Labor - Hours Per Unit 2.0 1.0 Total Direct Labor-Hours 1,000 200 1,200 The direct labor rate is $27.40 per DLH. The direct materials cost per unit is $281 for Product A1 and $267 for Product C4 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 Overhead Activity Cost Pools Measures Cost Product A1 Product C4 Total Labor-related DLHS $ 39,900 1,000 200 1,200 Production orders orders 61,930 200 200 400 Order size MHS 126,199 3,300 4,000 7,300 $227,120 The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $483.67 per unit $356 33 per unit $827.53 per unit $418 26 per unit