18 Fleurant, Inc., manufactures and sells two products: Product W2 and Product P8. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to...

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Extracted text: 18 Fleurant, Inc., manufactures and sells two products: Product W2 and Product P8. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Expected Direct Labor-Hours Production Total Direct Per Unit Labor-Hours Product W2 400 5 2,000 polnts Product P8 500 4. 2,000 Total direct labor-hours 4,000 The direct labor rate is $45.10 per DLH. The direct materials cost per unit is $211.60 for Product W2 and $148.30 for Product P8. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activity Activity Overhead Product W2 Product P8 2,000 Measures Total Activity Cost Pools Cost $ 226,576 4,000 2,000 560 Labor-related DLHS orders 19,338 460 1,020 Production orders MHs 254,086 3,960 3,760 7,720 Order size $ 500,000 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 $444.93 per unit