Mahaley, Inc., manufactures and sells two products Product 09 and Product Fo. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Direct Total Labor- Direct Expected Hours Per Labor- Production Unit Hours Product 09 980 9.8 9,604 Product F@ 980 7.8 7,644 Total direct labor-hours 17,248 The direct labor rate is $23.60 per DLH. The direct materials cost per unit for each product is given below! Direct Materials Cost per Unit $176.70 $148.50 Product 09 Product F 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 Overhead Activity Cost Pools Measures Cost Product 09 Product FO Total Labor-related DLHS $397,680 9,604 7,644 17,248 Machine setups setups 52,830 1,200 1,100 2,300 Order size MHS 293,700 4,900 4,700 9,600 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 Overhead Activity Cost Pools Measures Cost Product 09 Product FO Total Labor-related DLHS $397.680 9,604 7,644 17,248 Machine setups setups 52,830 1,200 1,100 2,300 Order size MHS 293,700 4,900 4,700 9,600 $744,210 The unit product cost of Product FO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)