The ABM-36301 company's activity-based costing system uses the following activity cost pools and activity rates: Activity Cont Fool Labor-related Machine-related Machine setupe Production orders Shipments 34 General factory Activity Rates $5.00 per direct labor-hour $6.00 per machine-hour $40.00 per setup $ 100.00 per order $120.00 per shipment 5 6.00 per direct labor-hour The ABM-36301 company expects to produce two products whose cost and activity information is as follows: XR11 Direct materials cost per unit $6.00 513 $26.00 Direct labor cost per unit Number of units produced per year $5.00 1,000 $ 6.00 100 Total Expected Activity XR11 013 Direct labor-hours 1,300 40 Machine-hours 2,200 30 Machine setups 5 2 Production orders 7 2 Shipmanta 6 2 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) O$ 29.12 $11.40 O$ 40.12 $43.40