Bolerjack, Inc., manufactures and sells two products: Product G9 and Product B6. 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 G9	100	6.0	600
Product B6	500	9.0	4,500
Total direct labor-hours			5,100

The direct labor rate is $16.50 per DLH. The direct materials cost per unit is $204.30 for Product G9 and $284.50 for Product B6. 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 G9	Product B6	Total
Labor-related	DLHs	$181,305	600	4,500	5,100
Production orders	orders	79,196	600	700	1,300
General factory	MHs	580,964	3,200	2,900	6,100
		$841,465

The unit product cost of Product B6 under activity-based costing is closest to:

$985.39 per unit

$1,835.44 per unit

$1,917.91 per unit

$1,390.63 per unit