Pachero, Inc., manufactures and sells two products: Product T1 and Product U6. 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 T1 400 6.0 2,400 Product U6 100 4.0 400 Total direct labor-hours 2,800 The direct labor rate is $15.90 per DLH. The direct materials cost per unit is $259.80 for Product T1 and $188.80 for Product U6. 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 T1 Product U6 Total Labor-related DLHs $71,428 2,400 400 2,800 Production orders orders 108,136 600 800 1,400 General factory MHs 430,560 3,400 3,100 6,500 $610,124 The unit product cost of Product T1 under activity-based costing is closest to: