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Langos Company manufactures two products, and R. Data concerning the current period's operations are given below: Products Product R Estimated volume 4886 units 2538 units

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Langos Company manufactures two products, and R. Data concerning the current period's operations are given below: Products Product R Estimated volume 4886 units 2538 units Direct materials cost per $12.71 $2.28 unit Direct labour cost per unit $21.45 $6.33 The company uses an activity-based costing system, with three activity cost pools, to allocate overhead. Data relating to these activities for the current period are given below: Activity Estimated Expected Activity Cost Pool Overhead Products Product R Direct labour cost per unit $21.45 $6.33 The company uses an activity-based costing system, with three activity cost pools, to allocate overhead. Data relating to these activities for the current period are given below: Activity Estimated Expected Activity Cost Pool Overhead Products Product R Costs Maintenance $79737 92 64 Inspection 42773 155 111 General Factory 111644 3937 2141 What is the total unit product cost of Product S for the current period

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