Amtson, Inc., manufactures and sells two products: Product R3 and Product NO. The annual production and sales of Product of R3 is 1,100 units and of Product NO is 500 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below Total DirectDirect Labor-Hours Per Unit Labor Hours 11,000 2,500 13,500 Expected Production 1,100 500 skipped Product R3 Product NO Total direct labor-hours 18. The direct labor rate is $24.00 per DLH. The direct materials cost per unit is $276.00 for Product R3 and $266.00 for Product NO The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Estimated Activity Overhead Total 13, 500 1,700 6,600 Activity Cost Pools Labor-related Production orders Order size Measures DLHs orders MHs Cost Product R3 Product No 11,000 1,200 3,100 2,500 500 3,500 S 40,436 61,480 432,875 $534,711 The unit product cost of Product R3 under activity-based costing is closest to: (Round your Intermedlete calculations to 2 declmal places.)