AZ-23859 company makes and sells two products: Product W988 and Product Z331. The annual production and sales of Product W988 is 1,200 units and of Product Z331 is 400 units. 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 W988 1,200 2.0 2,400 Product Z331 400 1.0 400 Total direct labor-hours 2,800 The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $248.00 for Product W988 and $257.00 for Product Z331. The AZ-23859 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 W988 Product Z331 Total Labor-related DLHs $ 41,136 2,400 400 2,800 Production orders orders 61,530 1,300 400 1,700 Order size MHs 433,575 3,300 3,100 6,400 $ 536,241 The unit product cost of Product W988 under activity-based costing is closest to