Coudriet 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, P93S and N40S, about which it has provided the following data:

	P93S	N40S
Direct materials per unit	$ 21.90	$ 54.80
Direct labor per unit	$ 8.80	$ 13.20
Direct labor-hours per unit	0.80	1.20
Annual production (units)	35,000	15,000

The company's estimated total manufacturing overhead for the year is $2,172,580 and the company's estimated total direct labor-hours for the year is 46,000.

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	Estimated Overhead Cost
Direct labor support (direct labor-hours)	$ 552,000
Setting up machines (setups)	419,980
Part administration (part types)	1,200,600
Total	$ 2,172,580

P93S	N40S	Total
	Expected Activity
	Direct labor-hours	28,000	18,000	46,000
Setups	2,162	1,656	3,818
Part types	1,886	2,116	4,002

The unit product cost of product N40S under the activity-based costing system is closest to: