Hesson, Inc., manufactures and sells two products: Product F3 and Product FO. 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 F3 Product FO Total direct labor-hours 300 6.0 5.0 1,800 1,000 2,800 200 The direct labor rate is $16.30 per DLH. The direct materials cost per unit for each product is given below: Direct Materials cost per Unit $261.40 $187.50 Product F3 Product FO The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Activity Overhead Expected Activity Activity Cost Pools Labor-related Machine setups order size Cost Product F3 Product FO Total 2,800 500 6,000 Measures 1,800 300 3,100 1,000 200 2,900 DLHs $110,964 setups MHS 33,005 486,720 $630,689 The unit product cost of Product F3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $1,197.44 per unit O $1,620.58 per unit $1,501.23 per unit $1,710.70 per unit