Kuperman, Inc., manufactures and sells two products: Product V1 and Product D8. The production of Product V1 is 400 units and of Product D8 is 200 units. The company has 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 V1	Product D8	Total
Labor-related	DLHs	$180,796	2,800	1,600	4,400
Product testing	tests	43,795	300	200	500
General factory	MHs	602,286	3,800	3,600	7,400
		$826,877

The overhead applied to each unit of Product V1 under activity-based costing is closest to:

$773.21 per unit

$1,126.53 per unit

$1,315.51 per unit

$1,378.13 per unit