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12. Wlodarczyk, Inc., manufacturers and sells two products: Product J0 and Product Q9. 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 Per Total Direct Labor- Production Unit Hours Product JO 50 5.0 2,500 Product Q9 900 7.0 6,300 Total direct labor- hours 8,800 The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Activity Overhead Pools Measures Cost Product Product JO Q9 Total Labor-related DLHs $234,168 2,500 6,300 8,800 Machine setups setups 13,800 300 200 500 General factory MHs 112.423 3,100 3,000 6,100 $360.391 The overhead applied to each unit of Product JO under activity-based costing is closest to: A. $263.88 per unit B. $114,27 per unit C. $257.42 per unit D. $204.75 per unit