Arntson, Inc., manufactures and sells two products: Product R3 and Product NO. The annual production and sales of Product of R3 is 1,000 units and of Product NO is 300 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Direct Labor- Total Direct Expected Production Labor-Hours Hours Per Unit Product R3 1,000 4.0 4,000 Product NO 300 600 2.e Total direct labor- 4,600 hours The direct labor rate is $25.20 per DLH. The direct materials cost per unit is $296.00 for Product R3 and $203.00 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 Overhead Activity Activity Cost Pools Product R3 Product N0 Total Measures Cost Labor-related $41,636 4,000 DLHS 600 4,600 Production orders orders 68,360 1,400 1,100 300 Order size 2,700 MHs 434,075 3,100 5,800 544,071 The unit product cost of Product R3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $587.98 per unit $291.98 per unit $688.78 per unit $984.78 per unit