Serva, Inc., manufactures and sells two products: Product R4 and Product N4. 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 R4	800	6.0	4,800
Product N4	300	3.0	900
Total direct labor-hours			5,700

The direct labor rate is $24.70 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product R4	$202.10
Product N4	$289.90

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 R4	Product N4	Total
Labor-related	DLHs	$86,811	4,800	900	5,700
Machine setups	setups	29,000	400	600	1,000
General factory	MHs	122,520	3,100	2,900	6,000
		$238,331

The unit product cost of Product N4 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: