AZ-49365 company makes and sells two products Product W893 and Product 2402. The annual production and sales of Product W893 is 1.200 units and of Product 2402 is 200 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Labor- Hours Per Unit 8.0 4.0 Expected Production 1,280 200 Total Direct Labor- Hours 9,600 800 10,400 Product W893 Product 2402 Total direct labor-hours The direct labor rate is $2720 per DLH. The direct materials cost per unit is $200.00 for Product W893 and $288.00 for Product 2402. The A2-49365 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 Product Product Activity Cost Pools Measures Cost W893 2402 Total Labor-related DLHS $ 40,236 9,600 800 10,400 Production orders orders 63,430 1,300 200 1,500 Order size MHS 432,675 3,100 3,900 7,000 $536, 341 AZ-49365 company makes and sells two products Product W893 and Product 2402. The annual production and sales of Product W893 is 1.200 units and of Product 2402 is 200 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below Direct Labor- Hours Per Unit 8.0 4.0 Expected Production 1,200 200 Product W893 Product 2402 Total direct labor-hours Total Direct Labor- Hours 9,600 800 10,400 The direct labor rate is $27.20 per DLH. The direct materials cost per unit is $200.00 for Product W893 and $288.00 for Product 2402 The AZ-49365 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 Product Product Activity Cost Pools Measures Cost W893 2402 Total Labor-related DLHS $ 40,236 9,600 800 10,400 Production orders orders 63,430 1,300 200 1,500 Order size MHS 432,675 3,100 3,900 7,000 $536,341 The unit product cost of Product W893 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)