Up-North, Inc. manufactures and sells two products Product R3 and Product NO. The mual production and sales of Product R3 is 1.200 units and of Product NO is 400 units. Data concerning the expected production of each product and the expected total direct labor hours (D.Hrv) required to produce that output appear below Product R3 Product NO Expected Production 1.200 400 Direct Labor Hours per Unit 20 1.0 Total Direct Laber Hours 2,400 Total direct labor hours 400 2.500 The direct labor rate is $23.00 per DL.Hr. The direct materials cost per unit is $248.00 for Product R3 and 5257.00 for Product NO. The company is considering adopting activity-based costing systems with the following souvity cost pools, activity measures, and expected activity Expected Activity Activity Cost Pools Activity Mees Estimated Overbed Cod Product R Product Total NO Labor-related DLHA M4113 2,400 400 2800 Production orders Orders $61.530 1.300 400 1,700 Ca M $413.375 3,300 3,100 6.400 1536.241 The unit product cost of Proiect R3 sender activity-based coating close to $502.90 per unit. $254.90 per unit. 5798.10 per unit. $550.10 per unit