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 A1 Product C Total direct labor-hours Expected Production 500 1,000 Direct Labor- Hours Per Unit 8.0 4.0 Total Direct Labor-Hours 4,000 4,000 8,000 The direct labor rate is $26.70 per DLH. The direct materials cost per unit is $245 for Product A1 and $217 for Product CA. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Activity Cont Pools Labor-related Production orders Order size Estimated Expected Activity Activity Overhead Measures Cost Product Al Product C4 Total DLHS $ 45, 100 4,000 4,000 8.000 orders 71,600 600 1,000 1,600 MRS 145,910 3,600 3,200 6,800 $262,610 The total cost per unit of Product C4 under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.)