Answer:
$671.92
Explanation:
Note: The full question is attached as picture below
Product R3
Labor-related cost = 40736/7200*5400 
Labor-related cost = $30,552
Production orders	= 65970/1600*1000 
Production orders	= $41,231
Order size = 433175/7100*3100 
Order size = $189,133
Total overhead = Labor-related cost + Production orders	+ Order size 
Total overhead = $30,552 + $41,231 + $189,133
Total overhead = $260,916
Annual production and sales of Product of R3 = 900 u
nit
Overhead cost per unit	= Total overhead / Unit
Overhead cost per unit	= $260,916 / 900
Overhead cost per unit	= $289.92
Direct material = $226
Direct labor = (26*6) = $156
Unit product cost = Overhead cost per unit + Direct material + Direct labor 
Unit product cost = $289.92 + $226 + $156
Unit product cost = $671.92.