AZ-41910 company makes and sells two products Product W192 and Product 2366. The annual production and sales of Product W192 is 1.200 units and of Product 2366 ls 400 units. Data concerning the expected production of each product and the expected total direct labor. hours (DLH) required to produce that output appear below: Direct Labor-Ours Per Unit Product W192 Product 1366 Total direct labor-hours Expected Production 1,200 400 Total Direct Labor- Hours 2,400 400 2,600 2.0 1.0 The direct labor rate is $23 60 per DLM. The direct materials cost per unit is $248.00 for Product W192 and $25700 for Product Z366. The AZ-41910 company is considering adopting an activity based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected notivity Activity Overhead Product Product Activity Cost Pools Measures Cost W192 2366 Labor-related DLHS $ 41,136 2,400 400 Production orders orders 61,530 1,300 400 1,700 Order size Mile 433,575 3,300 3,100 6,400 $536,241 Total 2.000 The unit product cost of Product W192 under activity based costing is closest to (Round your intermediate calculations to 2 decimal places)