Rondeau, Incorporated, manufactures and sells two products: Product V9 and Product M6. 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 V9 460 10.6 4,876 Product M6 560 7.6 4,256 Total direct labor-hours 9,132 The direct labor rate is $25.40 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product V9 $ 281.60 Product M6 $ 174.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity