Sow, Inc., manufactures and sells two products: Product I4 and Product P3. 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 I4	700	8.0	5,600
Product P3	400	9.0	3,600
Total direct labor-hours			9,200

The direct labor rate is $24.70 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product I4	$136.60
Product P3	$145.70

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 I4	Product P3	Total
Labor-related	DLHs	$210,404	5,600	3,600	9,200
Product testing	tests	59,983	300	400	700
General factory	MHs	613,015	3,300	3,200	6,500
		$883,402

The unit product cost of Product P3 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to:

A)$1,216.79 per unit

B)$1,139.21 per unit

C)$573.83 per unit

D)$1,232.18 per unit