The direct labor rate is $43.10 per DLH. The direct materials cost per unit is $209.60 for Product W2 and $146.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: The overhead applied to each unit of Product W2 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $316.09 per unit $626.52 per unit $616.00 per unit $319.44 per unit