The ABM-10914 company's activity-based costing system uses the following activity cost pools and activity rates: Activity Cost Pool Labor-related Machine-related Machine setups Production orders Shipments General factory Activity Rates $ 10.00 per direct labor-hour $ 10.00 per machine-hour $ 60.00 per setup $ 100.00 per order $ 180.00 per shipment $ 10.00 per direct labor-hour The ABM-10914 company expects to produce two products whose cost and activity information is as follows: Direct materials cost per unit Direct labor cost per unit Number of units produced per year XR11 $ 3.00 $ 5.00 513 $ 46.00 $ 5.00 2,000 200 Total Expected Activity XR11 S13 Direct labor-hours 1,500 50 2,000 3 100222 30 Machine-hours Machine setups Production orders Shipments 4 5 The unit product cost of XR11 under activity-based costing is closest to: (Do not round intermediate calculations. Round your final answer to 2 decimal places) $ 9.90 $ 25.74 $ 33.74 $ 60.90