A company manufactures and sells two products Product Al and Product C4. Date concerning the expected production of each product and the expected total direct labor-hours DLHS) required to produce that output appear below: Expected Direct Labor- Production Hours Per Unit 500 2.0 Product Al Product ce Total direct labor-hours Total Direct Labor-Hours 1.000 200 1,200 The direct labor rate is $27.40 per DLH. The direct materials cost per unit is $281 for Product A1 and $267 for Product C. 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 al Product C4 Total Labor-related DLR $ 39,000 1,000 200 1,200 Production orders orders 61,930 200 200 400 126, 190 3,300 4,000 7,300 $227,120 Order size The total cost per unt of Product C4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)