TB MC Qu. 4-143 Chhom, Inc., manufactures and sells two ... Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. 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 100 200 Direct Labor- Hours Per Unit 6 3 Product F9 Product 04 Total direct labor-hours Total Direct Labor-Hours 600 600 1,200 The direct labor rate is $29.80 per DLH. The direct materials cost per unit is $238 for Product F9 and $288 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders Estimated Overhead Cost $ 45,700 72,550 147,850 $266,100 Product F9 600 200 4,000 Product U4 600 200 2,600 Total 1,200 400 6,600 MHS If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product U4 would be closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $665.25 per unit $181.38 per unit $114.24 per unit $457.00 per unit