Mattioli, Incorporated, manufactures and sells two products: Product Z6 and Product Q3. 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 Z6	200	7.0	1,400
Product Q3	700	5.0	3,500
Total direct labor-hours			4,900

The direct labor rate is $21.00 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Z6	$ 148.30
Product Q3	$ 199.00

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 Z6	Product Q3	Total
Labor-related	DLHs	$ 193,648	1,400	3,500	4,900
Product testing	Tests	68,624	300	500	800
Order size	MHs	579,528	3,500	3,700	7,200
		$ 841,800

Required: In all computations involving dollars in the following requirements, round off your answer to the nearest whole cent. a. Compute the activity rates under the activity-based costing system. b. Determine how much overhead would be assigned to each product under the activity-based costing system. c. Determine the unit product cost of each product under the activity-based costing method.