58 Treaster, Incorporated, manufactures and sells two products: Product J8 and Product G2. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Product J8 Product G2 Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Production Labor- Unit Hours 900 1,000 9.0 12.0 8,100 12,000 20,100 The direct labor rate is $26.90 per DLH. The direct materials cost per unit is $217.20 for Product J8 and $139.60 for Product G2. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Activity Cost Pools Activity Measures Overhead Cost Product JB Estimated Expected Activity Labor-related Production orders Order size DLHS orders Mis $ 655,059 8,100 40,086 711,588 500 3,900) Product G2 12,000 400 3,700 Total 20,100 900 7,600 $ 1,406,733 The unit product cost of Product G2 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)