company makes and sells two products Product and Product The annual production and sales of Product is 1200 units and of Product 235is 400 units Data concerning the expected production of each product and the expected total direct inbor hours (Les required to produce that output appear below: Expected Production 1,200 400 Direct Taboritours Per Unit 2.0 1.0 Total Direct Labor- Hours 2,400 400 2,800 Product W Products Total direct labor-hours The direct labor rate is $23.60 per DLH. The direct materials cost per unit is $248.00 for Product wildand $25700 for Product Z The company is considering adopting on 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 Total Labor-related $ 41,136 2,400 2,800 Production orders orders 61,530 1,300 400 1,700 order size MS 433,575 3,300 3, 100 6,400 $536,241 Cost W Measures DERS 100 The unit product cost of Product W under activity based costing is closest to: (Round your intermediate calculations to 2 decimal places.)