Belsky Corporation has provided the following data from its activity-based costing system:

Activity Cost Pools	Estimated Overhead Cost			Expected Activity
Assembly	$	973,510		67,000	machine-hours
Processing orders	$	93,765		1,900	orders
Inspection	$	133,176		1,860	inspection-hours

The company makes 440 units of product Q19S a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.07 per unit and its direct labor cost is $29.81 per unit.

According to the activity-based costing system, the unit product cost of product Q19S is closest to: (Round your intermediate calculations to 2 decimal places.)