Kroll, Inc., manufactures and sells two products: Product A4 and Product T6. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production			Direct Labor-Hours Per Unit			Total Direct Labor-Hours
Product A4	800			7.0			5,600
Product T6	300			9.0			2,700
Total direct labor-hours							8,300

The direct labor rate is $21.50 per DLH. The direct materials cost per unit is $212.40 for Product A4 and $295.50 for ProductT6.

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

Activity Cost Pools	Activity Measures	Estimated Overhead Cost			Expected Activity
					Product A4	Product T6	Total
Labor-related	DLHs	$	402,550		5,600	2,700	8,300
Production orders	orders		61,705		400	300	700
Order size	MHs		656,110		3,600	3,400	7,000
		$	1,120,365

The unit product cost of Product A4 under activity-based costings closest to: (Round your intermediate calculationsto 2 decimal places.)

Multiple Choice

• $784.69 per unit

• $1,381.41 per unit

• $1,168.26 per unit

• $1,307.76 per unit