Sivak, Inc., manufactures and sells two products: Product X4 and Product C5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor- Production Hours Per Unit 1,000 8.0 800 11.0 Product X4 Product C5 Total direct labor-hours Total Direct Labor-Hours 8,000 8,800 16,800 The direct labor rate is $25.10 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $283.10 $109.30 Product X4 Product C5 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Activity Cost Pools Measures Labor-related DLHS Machine setups setups Order size MHS Estimated Expected Activity Overhead Cost Product X4 Product C5 Total $ 728, 1128 ,000 8,800 1 6,800 87,800 400 600 1,000 243, 243 3,100 3,200 6,300 $1,059, 155 Which of the following statements concerning the unit product cost of Product X4 is true? (Round your intermediate calculations to 2 decimal places.) Multiple Choice 0 The unit product cost of Product X4 under traditional costing is less than its unit product cost under activity-based costing by $2.79. 0 The unit product cost of Product X4 under traditional costing is greater than its unit product cost under activity- based costing by $189.12. 0 The unit product cost of Product X4 under traditional costing is less than its unit product cost under activity-based costing by $189.12. 0 The unit product cost of Product X4 under traditional costing is greater than its unit product cost under activity- based costing by $2.79