A company makes two products-Product A and B. Data regarding the two products follow: Product A Product B. Direct Labor- Hours per Unit 0.75 Annual Production 20,000 units 0.50 50,000 units Additional information is as follows: a. Product A requires $15 in direct materials per unit, and Product B requires $8. b. The direct labor wage rate is $18 per hour. c. The company's activity-based costing system has the following activity cost pools: Activity Cost Pool (and Activity Measures) Machine setups (number of setups) Special processing (machine-hours) General factory (Direct labor-hours) Estimated Overhead Cost Product A $ 100,000 100 $ 200,000 $ 150,000 2,000 15,000 Expected Activity Product B 300 6,000 25,000 Total 400 8,000 40,000 Using activity-based costing, what is the total manufacturing cost (including direct materials, direct labor, and manufacturing overhead) for Product B? Multiple Choice $1,005,250