Matamoros, Incorporated, manufactures and sells two products: Product D7 and Product J3. 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 D7 600 5.0 3,000 Product J3 100 7.0 700 Total direct labor-hours 3,700 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 D7 Product J3 Total Labor-related DLHs $ 66,193 3,000 700 3,700 Machine setups setups 65,772 400 500 900 Order size MHs