1 + 15) Cazier, Incorporated, manufactures and sells two products: Product F8 and Product M3. 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 Total Direct Labor-Hours Per Unit Product F8 500 8.0 4,000 Product M3 200 7.0 1,400 Total direct 5,400 labor-hours The direct labor rate is $19.30 per DLH. The direct materials cost per unit is $204.50 for Product F8 and $199.90 for Product M3. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: