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The unit product cost of Product FO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $397.75 per unit $507.56 per unit $757.11 per unit $682.31 per unit Mahaley, Incorporated, manufactures and sells two products: Product Q9 and Product FO. 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 950 950 Direct Labor- Hours Per Unit 9.5 7.5 Total Direct Labor- Hours 9,025 7,125 16,150 Product 29 Product FO Total direct labor-hours The direct labor rate is $23.30 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Product 29 Product FO Unit $ 176.40 $ 148.20 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Measures DLHS Activity Cost Pools Labor-related Machine setups Order size Estimated Overhead Cost $ 394,680 51,330 292,200 $ 738,210 Product 09 9,025 1,050 4,600 Product FO 7,125 950 4,400 Total 16,150 2,000 9,000 setups MHS