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	8.0	2,400
Product C4	600	4.0	2,400
Total direct labor-hours			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 Cost Pools	Activity Measures	Overhead Cost		Product A1	Product C4	Total
Labor-related	DLHs	$	41,900	2,400	2,400	4,800
Production orders	orders		66,520	400	600	1,000
Order size	MHs		135,560	3,100	2,900	6,000
		$	243,980

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