Question $8(1$ point$)$

Company L manufactures and sells two products: Product $1$ and Product $2.$ Direct material costs are $$50\mathrm{.}00$ for Product $1$ and $$75\mathrm{.}00$ for Product $2.$ Direct labor costs are $$35\mathrm{.}00$ for Product $1$ and $$42,00$ for Product $2.$ The company produced $25,000$ units of Product $1$ and $125,000$ units of Product $2.$ The company has adopted activity based costing and provided the information below

$\backslash$table$[[,,$Expected Activity$],[\backslash$table$[[$Activity cost$],[$Pools$]],\backslash$table$[[$Activity$],[$Measures$]],\backslash$table$[[$Est$],[$Overhead$],[$Cost$]],$Product $1,$Product $2],[$Labor related,DLH$\text{'}$s$,200,000,2,500,7,500],[\backslash$table$[[$Machine$],[$related$]],$MH$\text{'}$s$,75,000,1,200,800],[$Order size,orders,$125,000,1,500,8,500],[,$Totals,$400,000,5,200,16,800]]$

What is the unit product cost for Product $2$ using activity based costing?

$$89\mathrm{.}55$

$$119\mathrm{.}29$

$$117\mathrm{.}00$

$$208\mathrm{.}84$

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