Seldomridge, Inc., manufactures and sells two products: Product 15 and Product UO. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Total Expected Labor- Direct Producti Hours Per Labor- on Unit Hours Product 15 700 7.0 4,900 Product UO 200 10.0 2,000 Total direct labor-hours 6,900 The direct labor rate is $24.40 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product 15 $116.10 Product UO $212.10 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Activity Estimated Expected Activity Overhead Produc Produc ine company is considering adopung an activity-based costing system with tne following activity cost pools, activity measures, and expected activity: 900, Estimated Expected Activity Activity Cost Activity Overhead Produc Produc Pools Measures Cost t 15 t UO Total 246, Labor-related DLHS $ 4,900 2,000 6,900 468 10,4 Product testing tests 500 400 94 837, Order size MHs 4,700 4,500 9,200 660 1,09 $ 4,62 2 The unit product cost of Product UO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.) OA) $2,042.50 per unit B) $2,504.73 per unit OC) $1,672.35 per unit D) $2,885.25 per unit