Arntson, Inc., manufactures and sells two products Product R3 and Product No. The annual production and sales of Product of Ra is 900 units and of Product NO is 600 units. Data concerning the expected production of each product and the expected total direct lobor-hours (DIHAS) required to produce that output appear below Direct Labor-Hours Per Unit Expected Production 900 600 Total Direct Labor- Hours 1,800 600 2,400 Product R3 Product NO 2.0 1.0 Total direct labor-hours The direct labor rate is $2410 per D. The direct materials cost per unit is $282.00 for Product Rand S204 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 Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product R3 Product NO Total Labor related DLHS 5 41,036 1,800 600 2,400 Production orders orders 62,430 1,000 600 1,600 Order size 433,475 3,700 3,400 7.100 5536,941 The unit product cost of Product R3 under activity based costing is closest to: (Round your intermediate calculations to 2 decimal places) Chhom, Inc., manufactures and sells two products Product F9 and Product U4 Data concerning the expected production of each product and the expected total direct labor hours (DLHS) required to produce that output appear below Expected Direct Labor-Hours Total Direct Production Per Unit Labor-Hours Product 79 100 4. 400 Product 14 200 2.0 40e Total direct labor-hours 800 The direct labor rate is $2700 per OL The direct materials cost per unit is $219 for Product F9 and $295 for Product The company is considering adopting an activity based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Cost Product F Product 14 Total Labor related DLHS $ 29,600 400 400 800 Production orders orders 46,990 200 200 400 Order size MHS 95,760 3,300 3,300 6,600 $172,350 The overhead applied to each unit of Product 14 under activity based costing is closest to (Round your intermediate calculations to 2 decimal places