Sill, Inc., manufactures and sells two products: Product V9 and Product B1. 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	300	5.0	1,500
Product B1	800	3.0	2,400
Total direct labor-hours			3,900

The direct labor rate is $27.40 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product V9	$176.90
Product B1	$262.80

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product V9	Product B1	Total
Labor-related	DLHs	$94,848	1,500	2,400	3,900
Machine setups	setups	36,990	300	200	500
General factory	MHs	62,408	3,000	2,800	5,800
		$194,246

The unit product cost of Product V9 under activity-based costing is closest to:

A) $490.49 per unit

B) $421.50 per unit

C) $617.08 per unit

D) $562.95 per unit