Save & Exit TB MC Qu. 4-67 (Algo) Arntson, Incorporated, manufactures and sells... Arntson, Incorporated, manufactures and sells two products: Product R3 and Product NO. The annual production and sales of Product of R3 Is 900 units and of Product NO is 600 units. Data concerning the expected production of each product and the expected total direct labor- hours (DLHS) required to produce that output appear below. Product R3 Product No Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production Unit Hours 900 10.0 9,000 600 5.0 3,000 12,000 The direct labor rate is $25.90 per DLH. The direct materials cost per unit is $284.00 for Product R3 and $240.00 for Product NO 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 Expected Activity Labor-related Production orders Order size DLHS orders MHs Cost $ 40,136 57,020 432,575 $529,731 Product R3 9,000 1,000 Product Ne 3,000 600 Total 12,000 1,600 4,000 2,600 6,600 The unit product cost of Product R3 under activity-based costing is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Cho