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: Product al Product C4 Total direct labor-hours Expected Production 500 1,000 Direct Labor- Hours Per Unit 4.0 2.0 Total Direct Labor-Hours 2,000 2,000 4,000 The direct labor rate is $25.50 per DLH. The direct materials cost per unit is $274 for Product A1 and $222 for Product C4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Cost Pools Labor-related Production orders Order size Estimated Activity Overhead Measures Cost DLHS $ 31,900 orders 50,640 103,200 $185, 740 Product Al Product C4 2,000 2,000 600 1,000 3,300 2,600 Total 4,000 1,600 5,900 MHS The total cost per unit of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal