Mahaley, Incorporated, manufactures and sells two products: Product Q9 and Product F0. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product Q9	840	8.4	7,056
Product F0	840	6.4	5,376
Total direct labor-hours			12,432

The direct labor rate is $22.20 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Q9	$ 175.30
Product F0	$ 147.10

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

Activity Cost Pools	Activity Measures	Estimated Overhead Cost	Expected Activity
			Product Q9	Product F0	Total
Labor-related	DLHs	$ 383,680	7,056	5,376	12,432
Machine setups	setups	45,830	500	400	900
Order size	MHs	286,700	3,500	3,300	6,800
		$ 716,210

The unit product cost of Product F0 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $749.16 per unit

• $676.56 per unit

• $361.78 per unit

• $534.48 per unit