Whiteley, Inc., manufactures and sells two products: Product M5 and Product P4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: The direct labor rate is $27.50 per DLH. The direct materials cost per unit for each product is given below: The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: The unit product cost of product P4 under activity-based costing is closest to: $3, 716.76 Per unit $3, 135.65 Per unit $4, 226.79 Per unit $3, 648.00 Per unit