Poma Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, R78S and N32Y, about which it has provided the following data: R78S N32YDirect materials per unit $ 27.20 $ 54.70Direct labor per unit $ 8.80 $ 22.00Direct labor-hours per unit 0.4 1.0Annual production (units) 35,000 10,000The company's estimated total manufacturing overhead for the year is $1,427,040 and the company's estimated total direct labor-hours for the year is 24,000.The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:Activities and Activity Measures Estimated Overhead CostAssembling products (direct labor-hours) $ 672,000Preparing batches (batches) 255,840Product support (product variations) 499,200Total $ 1,427,040 Expected ActivityR78S N32Y TotalDirect labor-hours 14,000 10,000 24,000Batches 816 1,152 1,968Product variations 840 408 1,248The unit product cost of product N32Y under the activity-based costing system is closest to: