19) Busto, Inc., manufactures and sells two products: Product P8 and Product Z6 Direct Labor- Total Direct Expected Hours Per Labor-Hours Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below Unit Production Product P8 Product Z6 Total direct labor-hours 500 900 7.0 5.0 3,500 4,500 8,000 The direct labor rate is $20.30 per DLH. The direct materials cost per unit for each product is given below Direct Materials Cost per Unit Product P8 Product Z6 $236.20 $108.00 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated ActivityOverhead Expected Activity Activity Cost Pools Product Measures Labor-related DLHs Product testing tests Cost Product P8 Z6 Total $ 209,680 3,500 4,500 8,000 300 14,090 200 500 477.183 4,600 4,700 9,300 Order size MHs $ 700,953 The unit product cost of Product Z6 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: (Round your intermediate calculations to 2 decimal places.)