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10 AZ-69657 company makes and sells two products: Product W190 and Product 2133. The annual production and sales of Product W190 is 600 units and of Product 2133 is 600 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below. Expected Production 600 600 Product W190 Product 2133 Total direct labor-hours Direct Total Labor-Hours Direct Per Unit Labor-Hours 10.0 6,000 5.0 3,000 9,000 The direct labor rate is $27.00 per DLH. The direct materials cost per unit is $227.00 for Product W190 and $283.00 for Product Z133 The AZ-69657 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Total Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Expected Activity Overhead Cost Product W190 Product 2133 $ 40,936 6,000 3,000 58,660 700 600 433,375 3,800 3,000 $532,971 9,000 1,300 6,880 The unit product cost of Product W190 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $1.225.76 per unit S50176 per unit $72876 per unit 5998.76 per unit