Help Save & Ext Sut Mahaley, Inc., manufactures and sells two products: Product 09 and Product Fo. Date concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below. Direct Labor- Hours Per Unit 9.4 Total Direct Labor- Expected Production 940 Product 09 Product PO Total direct labor-hours 940 8,836 6,956 15.792 The direct labor rate is $23.20 per DLH. The direct materials cost per unit for each product is given below. Direct Materials Cost per Unit $176.30 $148.10 Product 09 Product FO The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activ Activity Coat Pools Labor-related Machine setups Order size Activity Measures DLHS setups MS Estimated overhead Cost $393,680 50,830 291,700 $736,210 Product 09 Product FO 8,836 6,956 1,000 4,500 900