Brayman, Inc., manufactures and sells two products: Product F1 and Product K2.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 $28.30 per DLH.The direct materials cost per unit is $148.60 for Product F1 and $192.70 for Product K2.
The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: 
Required:
Determine the unit product cost of each product under the activity-based costing method.
Definitions:
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