TB MC Qu$.4-171($Static$)$ Wardsworth, Incorporated, manufactures and sells...

Wardsworth, Incorporated, manufactures and sells two products: Product I$9$ and Product Z$9.$ 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 I$97006\mathrm{.}04,200$

Product Z$99008\mathrm{.}07,200$

Total direct labor$-$hours $11,400$

The direct labor rate is $$26\mathrm{.}00$ per DLH$.$ The direct materials cost per unit for each product is given below:

Direct Materials Cost per Unit

Product I$9$ $ $226\mathrm{.}10$

Product Z$9$ $ $151\mathrm{.}20$

The company is considering adopting an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity

Product I$9$ Product Z$9$ Total

Labor$-$related DLHs $ $463,9804,2007,20011,400$

Machine setups setups $9,814300400700$

Order size MHs $105,7924,4004,3008,700$

$ $579,586$

The unit product cost of Product I$9$ under the company's traditional costing method in which all overhead is allocated on the basis of direct labor$-$hours is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$687\mathrm{.}14$ per unit

$$626\mathrm{.}30$ per unit

$$455\mathrm{.}06$ per unit

$$466\mathrm{.}22$ per unitThe direct labor rate is $$26\mathrm{.}00$ per DLH$.$ The direct materials cost per unit for each product is given below:

The company is considering adopting an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

The unit product cost of Product $19$ under the company's traditional costing method in which all overhead is allocated on the basis of direct labor$-$hours is

clncest tn: $($Round vour intermediate calculations to $2$ derimal nlaces.$)$