Assume a company produces and sells only two products $-14,000$ units of Product A and $6,000$ units of Product $B.$ Product A$\text{'}$s direct materials and direct labor costs per unit are $$34$ and $$12,$ respectively. Product B$\text{'}$s direct materials and direct labor costs per unit are $$34$ and $$15,$ respectively. The company is considering implementing an activity$-$based costing $($ ABC $)$ system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products A and $B$ :

$\backslash$table$[[$Activity Cost Pool,,Estimated,$],[$Machining$,$Activity Measure,Overhead Cost,Expected Activity$],[$Machine setups,Machine$-$hours,$$300,000,12,500$ MH$],[$Product design,Number of setups,$$150,000,200$ Setups$],[,$Number of products,$$78,000,2$ Products$],[$Activity Measure,Product A$,$Product B$,],[$Machine$-$hours,$9,000,6,000,],[$Number of setups,$50,150,],[$Number of products,$1,1,]]$

Using the ABC system, the unit product cost for Product $A$ is closest to: