Direct Labor- Expected Hours Per Production Unit 600 8.0 300 4.0 Total Direct Labor- Hours 4,800 1,200 6,000 Product El Product A7 Total direct labor-hours The direct labor rate is $24.90 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $206.00 $225.00 Product E1 Product A7 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Machine setups Order size Activity Measures DLHS setups MHS Estimated Overhead Cost $109,600 51,690 808,470 $969,760 Product El Product A7 4,800 1,200 700 300 2,800 3,500 Total 6,000 1,000 6,300 The total overhead applied to Product E1 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $969,789 $483,203 $919,704 $359,324