Mahaley, Inc., manufactures and sells two products: Product 09 and Product Fo. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor Total Direct Production Hours Per Unit Labor-Hours Product 29 870 8.7 7,569 Product FO 870 6.7 5,829 Total direct labor-hours 13,398 The direct labor rate is $22.50 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product 29 $175.60 Product FO $147.40 The company is considering adopting 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 29 Product FO Total Labor-related DLHS $ 386,680 7569 5829 13,398 Machine setups setups 47,330 650 550 1200 General factory MHS 288,200 3800 3600 7400 $ 722 210 The unit product cost of Product FO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) $750.82 per unit $677.62 per unit $526.87 per unit $371.35 per unit