Treaster, Inc., manufactures and sells two products: Product J8 and Product G2. 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 Direct Labor-Hours Per Unit Total Direct Labor-Hours Product J8 900 9.0 8,100 Product G2 1,000 12.0 12,000 Total direct labor-hours 20,100 The direct labor rate is $26.90 per DLH. The direct materials cost per unit is $217.20 for Product J8 and $139.60 for Product G2 .

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity Product J8 Product G2 Total Labor-related DLHs $ 655,059 8,100 12,000 20,100 Production orders orders 40,086 500 400 900 Order size MHs 711,588 3,900 3,700 7,600 $ 1,406,733 The overhead applied to each unit of Product J8 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Group of answer choices

$405.73 per unit

$629.91 per unit

$723.78 per unit

$740.39 per unit