35) 33) Arnison, Inc., manaferors and sells two products Product 3 and ProdNO. The a l production and sales of Product or is 200 units and of Pret NO 100 units Data concerning the expected production of each product and the expected to direct inber-hours (DEN) required to produce that outpupper below: Diner Labor-Hours Perlu 80 11.0 Totul Direct Labor-Ho Expected Production 200 100 Product R3 Product NO Total direct labor-hours 1.600 1.100 2.700 The direct labor rate is $15.30 per DLH. The direct materials cost per unit is $287.80 for Product R3 and $104.80 for Product NO. The company is considering adopting an activity-based costing system with the followin activity cost pools, activity measures, and expected activity: Activity Cast Pools Activity Measures Labor-related DLHS Production orders orders Order size MHS Estimated Expected Activity Overhead Cost Product R3 Product NO Total $ 39,636 1,600 1.100 2.700 57,421 600 700 1,300 432,075 3.900 7,500 529,132 3,600 The unit product cost of Product R3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) A) $2,177.97 per unit B) $1,451.18 per unit C) $1.701.13 per unit D) $1,981.96 per unit