A company manufactures and sells two products: Product A1 and Product C4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product A1	300	4.0	1,200
Product C4	600	2.0	1,200
Total direct labor-hours			2,400

The direct labor rate is $26.70 per DLH. The direct materials cost per unit is $202 for Product A1 and $264 for Product C4.

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product A1	Product C4	Total
Labor-related	DLHs	$	36,800	1,200	1,200	2,400
Production orders	orders		58,420	400	600	1,000
Order size	MHs		119,050	3,600	3,500	7,100
		$	214,270

The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)