2. (20 Points) Nelson, Inc., manufactures and sells two products: Product S3 and Product K2. 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 6,400 8.0 Product S3 Product K2 Total direct labor-hours 800 900 6.0 400 The direct labor rate is $18.00 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $280.70 157.90 Product S3 Product K2 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity