ESSAY. Write your answer in the space provided or on a separate sheet of paper. 11) Devency, Inc., manufactures and sells two products: Product C7 and Product E9. 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 Total Direct Production Labor-Hours Labor-Hours Product C7 Product E9 Total direct labor-hours Per Unit 1,000 6.0 6,000 800 7.0 5.600 11.600 The direct labor rate is $17.20 per DLH. The direct materials cost per unit for each product is given below: I Direct Materials Cost per Unit Product C7 Product E9 $136.60 $297.30 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity Product Product C7 633 E9 Labor-related DLHS 407,044 6,000 Total 5,600 11,600 Product testing Tests Order size MHs 24,673 665,091 600 500 1,100 3,300 3,600 6,900 $ 1096.808 Required: Determine the unit product cost of each product under the activity-based costing method.