2 Mahaley, Inc., manufactures and sells two products: Product Q9 and Product FO. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours elook Product 09 1,000 10.0 Product FO 1,000 8.0 10,000 8,000 Total direct labor-hours 18,000 The direct labor rate is $23.80 per DLH. The direct materials cost per unit for each product is given below: Product 09 Product FO Direct Materials Cost per Unit $176.90 $148.70 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Activity Coat Pools Labor-related Machine setupe Order size Estimated Activity Overhead Measures DL 10,000 setups Mits 1,300) 5,100 Cost Product 09 Product ro $399,680 53,830 294,700 $748,210 Total 8,000 18,000 1,200 2,500 4,900 10,000 The unit product cost of Product FO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)