Hound Ears Dog Products manufactures and sells two products: Product 15 and Product UO. 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 15 700 70 4,900 Product UO 10.0 2,000 Total direct labor-hours 6,900 The direct labor rate is $24.40 per DLH. The direct materials cost per unit for each product is given below: 200 Direct Materials Cost per Unit Product 15 $116.10 Product O $212.10 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Pools Activity Measures Overhead Cost Product 15 Product UO Total Labor-related DLHs $ 246,468 4,900 2,000 6.900 Product testing tests 10,494 500 400 900 Order size MHS 837,660 4,700 4,500 9,200 $ 1,094,622 The unit product cost of Product 10 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Select one: O A. $2,504.73 per unit OB. $2,885.25 per unit O C. $1,672.35 per unit D. $2,042.50 per unit