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5 13 18 19 20 21 Barker Corporation is attempting to figure out their product costs using activity-based costing. Their netivities, drivers, and related costs are as follows: Activity Maintenance Material requisitions Human resources Cost Driver Machine hours Moves Employees Total Cost $187.450 $756,700 $140,400 6.000 Other information relating to the notivities and variom other costs are as follow Product Product B Direct laber hours 11.000 Pounds of direct 10,000 19.000 materials used Machine hours 1.900 9,600 Moves 4.200 7,300 Employees 260 520 Lait 7.900 10.000 Direct materials were purchased at a cost of 89,00 per pound. Their workers eam 517.00 per hour. The total product cost associated with Product 3 would be closest torum cura 5730,420 Ob 510 54 O. 52,875.900 Od. 108.430 573.04