AZ-95256 company makes and sells two products Product W555 and Product Z773. The annual production and sales of Product W555 Is 700 units and of Product Z773 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: Direct Labor-Hours Expected Per Unit Production 700 8.0 400 4.0 Total Direct Labor- Hours 5,600 1,600 7,200 Product W555 Product 2773 Total direct labor-hours The direct labor rate is $25,50 per DLH. The direct materiais cost per unit is $214.00 for Product W555 and $218.00 for Product 2773. The AZ-95256 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: and $218.00 for Product Z773 The AZ-95256 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures and expected activity: Activity Cost Pools Labor-related Production orders Order size Estimated Activity Overhead Measures Cost DLHS $ 39,836 orders 52,260 MHS 432,275 $524,371 Expected Activity Product Product W555 2773 Total 5,600 1,600 7,200 800 400 1,200 3,000 3,300 6,300 The unit product cost of Product W555 under activity based costing is closest to: (Round your intermediate calculations to 2 decimal places.)