Gesualdo, Incorporated, manufactures and sells two products: Product Z6 and Product F4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Product 26 Product F4 Total direct labor-hours Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours 300 8.0 2,400 600 11.0 6,600 9,000 The direct labor rate is $24.70 per DLH. The direct materials cost per unit for each product is given below: Product Z6 Product F4 Direct Materials Cost per Unit $ 101.00 $ 217.20 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: