Szirman, Inc, matures and sells two products Product 22 and Product F0. Data concerning s budgeted production of each product and the expected total direct labor-hours (DLHS) required t Problem 4 (19%) produce that output appear below Product 22 Product FO Total direct labor-hours Budgeted Production The direct labor rate is $28.60 per DLH. 800 500 Direct Labor-Hours Per Unit The direct materials cost per unit for each product is given below: Product Z2 Product FO Direct Materials Cost per Unit $189.60 $201.70 9.0 8.0 Total Direct Labor-W 7.200 4.000 11.200 The company initially adopted the traditional costing system with Direct Labor Hours (DLH) as co Recently, the company is considering adopting an activity-based costing system with the following allocation base for many years. activity cost pools, activity measures, and expected activity: Budgeted Activity Product FO Total 11,200 DLH Activity Cost Pools Activity Measures Labor-related DLH Budgeted Overhead Cost $235,536 Product Z2 7,200 DLH 4,000 DLH Production orders Orders 27,234 400 ORDERS 500 ORDERS 900 ORDERS General factory MH 173.180 3,600 MH 3,400 MH 7,000 MH $435.950 F