Cassidy Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, VIP and Kommander, about which it has provided the following data: Direct materials per unit Kommander $ 62.10 VIP $ 27.50 Direct labor per unit $ 15.60 $ 52.00 Direct labor-hours per unit Annual production 0.60 40,800 2.00 15,800 The company's estimated total manufacturing overhead for the year is $2,473,440 and the company's estimated total direct labor-hours for the year is 56,080. The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 926,000 405,440 1,142,000 $2,473,440 Expected Activity VIP Kommander Total DLHS 24,480 31,600 56,080 Batches 1,538 1,106 2,644 Product variations 2,712 1,308 4,020 The unit product cost of Product VIP under the company's traditional costing system is closest to