King Corporation has provided their accountant with the following information: Cost Driver Pounds Activity Materials handling Requisitions Scheduling Usage 46,000 1,500 Orders Setups 1420 00:15:56 The departmental overhead costs were $775,100 for materials handling. $57,375 for requisitions, and $108,772 for scheduling, Information related to their top product, Extreme, is found below: Number of setups Number of pounds Number of orders Extreme 50 1.120 110 $4100 per unit 450 Direct material cost Units produced Direct labor costs incurred in producing Extreme were $18,580. King uses activity-based costing, the unit product cost associated with the Extreme product is closest to (only round unit costs to two decimal places)