Arntson, Incorporated, manufactures and sells two products: Product R3 and Product NO. The annual production and sales of Product of R3 is 1,000 units and of Product NO is 300 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Product R3 Product NO Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production Unit Hours 1,000 300 4.0 4,000 2.0 600 4,600 The direct labor rate is $25.20 per DLH. The direct materials cost per unit is $296.00 for Product R3 and $203.00 for Product NO. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Overhead Activity Cost Pools Labor-related Production orders Order size Expected Activity Activity Measures DLHS Cost $ 41,636 Product R3 Product No Total 4,000 600 4,600 orders MHs 68,360 1,100 300 1,400 434,075 2,700 3,100 5,800 $ 544,071 The unit product cost of Product R3 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)