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 610 1,000 8.1 4,941 5.1 5,100 10,041 The direct labor rate is $27.20 per DLH. The direct materials cost per unit for each product is given below: Product U6 Product R5 Direct Materials Cost per Unit $ 249.00 $ 166.40 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Activity Estimated Expected Activity Activity Cost Pools Measures Overhead Cost Product U6 Product R5 Labor-related Production orders DLHS orders $194,638 4,941 65,840 650 5,100 550 Total 10,041 1,200