The overhead applied to each unit of Product U4 under activity-based costing is closest to:

A) $252.28 per unit
B) $198.12 per unit
C) $189.21 per unit
D) $103.72 per unit

Overhead Applied

The allocation of overhead costs to specific products or cost centers based on a predetermined rate or method.

Activity-Based Costing

An accounting method that assigns costs to products or services based on the activities they require, aiming to provide more accurate insights into what drives costs and profitability.