CA corp. has three different activitics, setup, production, and testing to make two products, H and L, and. Following the ABC costing system, overhead costs are assigned for these two products as below. If direct material cost per unit is $200 and direct labor cost per unit is $150 for making L product, what is the unit product cost for L product. 3. 408.8 b. 250.75 c. 420.75 d. 300.8