Southerland, Inc, manufactures and sells two products: Product A4 and Product Q5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Product A4 Product Q5 Total direct labor-hours Expected Production 590 890 Direct Labor-Hours Per Unit Total Direct Labor-Hours 6.9 4,071 3.9 3,471 7,542 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Activity Measures Estimated Overhead Cost Product A4 Product Q5 Labor-related DLHS $162,558 4,071 3,471 Machine setups setups 10,050 750 650 Order size MHS 499,027 4,100 4,400 $671,635 The overhead applied to each unit of Product A4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) $565.81 per unit $407.98 per unit $417.41 per unit $556.68 per unit