wardsworth, inc., manufactures and sells two products: product I9 and product Z9. 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 I9 700 6.0 4,200

products Z9 900 8.0 7,200

total direct labor hours 11,400

the direct labor rate is $26.00 per DLH. the direct materials cost per unit for each product is given below:

direct materials cost per unit

product I9 $226.10

product Z9 $151.20 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 activity measures estimated overhead cost product I9 product Z9 total

labor related DLHS $463,980 4,200 7,200 11,400

machine setups setups 9,814 300 400 700

order size MHs 105,792 4,400 4,300 8,700

$579,586

the unit product cost of product Z9 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor hours is closet to: and

the unit product cost of product I9 under activity based costing is closet to:and

the unit product cost of product Z9 under activity based costing is closet to: