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 300 600 Direct Labor- Hours Per Unit 8.0 4.0 Product Al Product C4 Total direct labor-hours Total Direct Labor-Hours 2,400 2,400 4,800 The direct labor rate is $27.40 per DLH. The direct materials cost per unit is $288 for Product A1 and $206 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 Overhead Activity Cost Pools Measures Cost Product All Product C4 Labor-related DLHS $ 41,900 2,400 2,400 4,800 Production orders 66,520 600 1,000 Order size MHS 135,560 3,100 2,900 6,000 $243,980 Total orders 400 The total cost per unit of Product C4 under activity-based costing is closest to (Round your intermediate calculations to 2 decimal places.)