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 UO $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 Overhead Activity Cost Pools Activity Measures Cost Product 15 Product UO Total Laborrelated 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 UO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) Select one: O A $2,885,25 per unit OB. $2,504.73 per unit O C. $2,042.50 per unit