SIMPly Power Inc., manufactures and sells two products: Product V9 and Product B1. Data concerning the expected production of each product and the expected total direct labour-hours (DLHs) required to produce that output appear below:

Expected Direct Labour-Hours Total Direct Labour- Production Per Unit Hours Product V9 1500 ProductBl 2_400 hours The direct labour rate is $27.40 per DLH. The direct materials cost per unit for each product is given below: Dmt 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: Activity Cost Act1v1ty Overhead Product V9 Product Total Measures Cost B1 Pools Labour-related $94,848 1,500 2,400 3,900 setups factory