Production 300 600 Product A1 Product C4 Total direct labor-hours Hours Yer unit 8.0 4.0 7 Labor-Hours 2,400 2,400 4,800 The direct labor rate is $2740 per DLH. The direct materials cost per unit is $288 for Product A1 and $206 for Product C4. 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 Estimated Activity Overhead Measures Cost DLHS $ 41,900 orders 66,520 MS 135,560 $243,980 Product al Product C4 2,400 2,400 400 600 3, 100 2,900 Total 4,800 1,000 6,000 The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Mutiple Choice