Mahaley, Inc., manufactures and sells two products: Product Q9 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: Product Q9 Product F Total direct labor-hours Direct Labor- Total Direct Expected Hours Per Labor- Production Unit Hours 920 9.2 8,464 920 7.2 6,624 15,088 The direct labor rate is $23.00 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Product Q9 Product F Cost per Unit $176.10 $147.90 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Machine setups Order size Estimated Activity Overhead Expected Activity Measures DLHs setups MHs Cost $391,680 49,830 290,700 $732,210 Product Q9 8,464 900 4,300 Product F 6,624 800 4,100 Total 15,088 1,700 8,400 The unit product cost of Product FO under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)