Chrome, Incorporated, manufactures and sells two products: Product F$8$ and Product M$3.$ Data concerning the expected production of

each product and the expected total direct labor$-$hours $($DLHs$)$ required to produce that output appear below:

The direct labor rate is $$19\mathrm{.}30$ per DLH$.$ The direct materials cost per unit is $$204\mathrm{.}50$ for Product F$8$ and $$199\mathrm{.}90$ for Product M$3.$

The company has an activity$-$based costing system with the following activity cost pools, activity measures, and expected activity:

Required:

Determine the unit product cost of each product under the activity$-$based costing method.