Dunnivan, Inc., manufactures and sells two products: Product T4 and Product A1. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product T4	900	8.0	7,200
Product A1	800	7.0	5,600
Total direct labor-hours			12,800

The direct labor rate is $29.90 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product T4	$214.50
Product A1	$261.80

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product T4	Product A1	Total
Labor-related	DLHs	$598,016	7,200	5,600	12,800
Machine setups	setups	12,024	500	400	900
General factory	MHs	624,624	4,600	4,500	9,100
		$1,234,664

The unit product cost of Product T4 under activity-based costing is closest to: