Vattes, Incorporated, manufactures and sells two products: Product 15 and Product U1. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below. Product 15 Product U1 Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production Unit Hours 700 7.0 4,900 200 4.0 800 5,700 The direct labor rate is $22.00 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product I5 Product U1 $ 261.60 $121.60 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Overhead Activity Cost Pools Labor-related Machine setups Order size Activity Measures Expected Activity Cost Product 15 Product Ul Total DLHS $ 268,698 4,900 800 5,700 setups MHS 37,324 633,895 300 400 700 4,900 4,800 9,700