Deacon, Inc., manufactures and sells two products: Product R3 and Product NO. The annual production and sales of Product of R3 is 200 units and of Product NO is 100 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor Total Direct Production Hours Per Unit Labor-Hours Product R3 200 8.0 1,600 Product NO 100 11.0 1,100 Total direct labor-hours 2,700 The direct labor rate is $15.80 per DLH. The direct materials cost per unit is $287.80 for Product R3 and $104.80 for Product NO. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Overhead Activity Cost Pools Activity Measures Cost Product R3 Product NO Total Labor-related DLHS $ 39,636 1,600 1,100 2,700 Production orders orders 57,421 600 700 1,300 Order size MHS 432,075 3,600 3,900 7,500 $ 529,132 The unit product cost of Product NO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Select one: A $2,042 37 per unit B. $2,434.27 per unit O C. $2,525.39 per unit D. $2,996.06 per unit Clear my choice