Mahaley. Incorporated, 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 Direct Expected Labor-Hours Production Per Unit 950 9.5 950 7.5 Total Direct Labor Hours 9,025 7,125 16,150 Product 09 Product Fe Total direct labor-hours The direct labor rate is $23.30 per DLH. The direct materials cost per unit for each product is given below Direct Materials Cost per Unit $ 176.40 $ 148.20 Product 09 Product Fe Direct Materials Cost per Unit Product 09 $ 176.40 Product Fe $ 148.20 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 Activity Measures DLHS setups MHS Estimated Overhead Cost $ 394,680 51,330 292,200 $ 738,210 Expected Activity Product 09 Product Fe 9,025 7,125 1,050 950 4,600 4,400 Total 16,150 2,000 9,000 The unit product cost of Product Founder activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)