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Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Expected Quantity 250 1,500 2,000 4,000 Expected Cost Overhead Item Cost Driver $ 59,500 Number of setups Setup costs Ordering costs Maintenance Power Total Overhead 49,000 Number of orders 138,000 Machine hours 29,500 Kilowatt hours $ 276,000 Total direct labor hours budgeted - 2,000 hours The following actual data applies to one of the products completed during the year: Product X Direct materials Direct labor Units completed Direct labor hours $6,900 Number of setups $4,900 Number of orders 100 Machine hours 50 50 500 100 Kilowatt hours If Orange, Inc. uses direct labor hours to assign overhead, the unit product cost for Product X will beMultiple Choice $136.00 $256.00 $146.00

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