Lillich, Incorporated, manufactures and sells two products: Product U6 and Product R5. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Product U6 Product R5 Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production Unit Hours 800 10.0 8,000 1,165 7.0 8,155 16,155 The direct labor rate is $28.10 per DLH. The direct materials cost per unit for each product is given below. Product U6 Direct Materials Cost per Unit $ 250.90 Product R5 $ 168.30 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Production orders. Order ei Activity Estimated Measures Overhead Cost Product U6 DLHS orders Me Expected Activity Product R5 8,000 75,340 1,600 8,155 1,500 Total 16,155 1 023 10 7 000 7 300 3,100 14 300 $ 204,138