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SlMPly Power Inc., manufactures and sells two products: Product V9 and Product Bl. Data concerning the expected production of each product and the expected total direct labour-hours (DLHs) required to produce that output appear below: Expected Production DEF\" Labour-Hours Per Total D1113\" Labour- Unlt Hours Product V9 1500 aeeueiai 2,400 ieieiieeieeee-ieee aeoe The direct labour rate is $27.40 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit aiieao Product B1 $262.80 The company is considering adopting an activitybased costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Product Labour-related $94,848 1,500 2,400 3,900 The total overhead cost assigned to Product Bl under activity-based costing is closest to: |