2) Upwall, Incorporated, manufactures and sells two products: Product SO and Product F7. Data concerning the expected production of each product and the expected total direct labor- hours (DLHS) required to produce that output appear below: Expected Direct Labor- Total Direct Production Hours Per Unit Labor-Hours Product S0 Product F7 900 200 Total direct labor- hours 5.0 2.0 4,500 400 4,900 The direct labor rate is $15.60 per DLH. The direct materials cost per unit for each product is given below: Product So Product F7 Direct Materials Cost per Unit $ 160.80 $ 161.30 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Activity Estimated Expected Activity Pools: Measures Overhead Cost Product Product Total So F7 Labor- DLHS $ 211,043 4.500 400 4,900 related Machine Setups 10,682 400 300 700 setups Order size MHS 280,968 4,700 4,500 9,200 $ 502,693 Required: Determine the unit product cost of each product under the activity-based costing method.