Betenbaugh, Inc., manufactures and sells two products: Product E4 and Product L8. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product E4	100	7.0	700
Product L8	400	6.0	2,400
Total direct labor-hours			3,100

The direct labor rate is $29.00 per DLH. The direct materials cost per unit is $223.90 for Product E4 and $122.30 for Product L8. 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 Cost Pools	Activity Measures	Overhead Cost	Product E4	Product L8	Total
Labor-related	DLHs	$73,005	700	2,400	3,100
Production orders	orders	42,924	500	700	1,200
General factory	MHs	709,050	4,300	4,400	8,700
		$824,979

The unit product cost of Product E4 under activity-based costing is closest to:

A) $2,076.86 per unit

B) $4,275.10 per unit

C) $2,289.74 per unit

D) $3,931.40 per unit