Mahaley, Inc., manufactures and sells two products: Product Q9 and Product F0. 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 Q9	830	8.3	6,889
Product F0	830	6.3	5,229
Total direct labor-hours			12,118

The direct labor rate is $22.10 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Q9	$175.20
Product F0	$147.00

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 Q9	Product F0	Total
Labor-related	DLHs	$	382,680	6,889	5,229	12,118
Machine setups	setups		45,330	450	350	800
Order size	MHs		286,200	3,400	3,200	6,600
		$	714,210

The unit product cost of Product F0 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)