2.(20 Points) Nelson, Inc. manufactures and sells two products: Points) Nelson, Inc,, manufactures and sells two products: roduct 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 8.0 Product S3 Product K2 Total direct labor-hours 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 Product S3 $157 Product K2 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity