Chrome, Incorporated, manufactures and sells two products: Product F8 and Product M3

Chrome, Incorporated, manufactures and sells two products: Product F8 and Product M3. 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 F8 500 8.0 4,000
Product M3 200 7.0 1,400
Total direct labor-hours 5,400
The direct labor rate is $19.30 per DLH. The direct materials cost per unit is $204.50 for Product F8 and $199.90 for Product M3.

The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity
Product F8 Product M3 Total
Labor-related DLHs $ 59,400 4,000 1,400 5,400
Product testing Tests 52,192 300 500 800
Order size MHs 613,248 4,900 4,700 9,600
$ 724,840
Required:
Determine the unit product cost of each product under the activity-based costing method.

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