Arntson, Inc., manufactures and sells two products Product R3 and Product NO. The annual production and sales of Product of R3 is 1100 units and of Product NO is 400 units. Data concerning the expected production of each product and the expected total direct labor hours (DLH) required to produce that output appear below Direct Total Labor Direct Expected Hours Per Labor Production Unit Hours 1,100 11, 90e 400 5.0 2,000 13,000 10.0 Product R3 Product ND Total direct labor-hours The direct labor rate is $20.60 per DEH. The direct materials com per U S $211.00 for Product R3 and $287.00 for Product NO sures, and expected The company is considering adopting an activity based onting system with the following activity cost pool activity activity Activity Cost Pools Labor related Estimated Expected Activity Activity Overhead Measures Cost Product R3 Product N Total DLHS $ 48,636 11,000 2,900 13,000 10 Estimated Activity Overhead Expected Activity Activity Cost Pools Labor related Production orders Order Size Measures DLHS orders MHS Overhead Cost 49,636 65,888 433,075 Product R3 Product NO 11.000 2.00 1.200 400 3.900 3.700 Total 13.00 1.600 7.600 The unit product cost of Product ander activity becogidest to ity based coming is closest to (Round your intermediate calculations to decim The unit product cost of Product R3 under activity based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $489.24 por unit 6279.24 5695.24 por unit $906.24 per unit