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 ProductionDirect Labor-Hours Per UnitTotal Direct Labor-HoursProduct W24006.02,400Product P86004.02,400Total direct labor-hours  4,800The direct labor rate is $29.10 per DLH. The direct materials cost per unit is $195.60 for Product W2 and $132.30 for Product P8.The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:  EstimatedExpected ActivityActivity Cost PoolsActivity MeasuresOverhead CostProduct W2Product

P8TotalLabor-relatedDLHs$210,5762,4002,4004,800Production ordersorders 17,738400300700Order sizeMHs 273,4303,8003,6007,400  $501,744   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 W2 would be closest to: (Round your intermediate calculations to 2 decimal places.)

A. $263.22 per unit
B. $627.18 per unit
C. $221.70 per unit
D. $152.04 per unit


Answer: B

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