Determine the unit product cost of each product for the current period using the activity-based costing approach.

The company is considering using an activity-based costing system to compute unit product costs for external nancial reports instead of its traditional system based on direct labor hours. The activity-based costing system would use three activity cost pools. Data relating to these activities for the current period are given below: Expected Activity Estimated Overhead Activity Cost Pool Costs Product C Product D Total Machine setups....... $ 11,440 60 120 180 Purchase orders 78,000 820 1,180 2,000 General factory....... 30,660 480 3,900 4,380 Total 12 l etermine the unit product cost of each product for the current period using the activity- 1sed costing approach