The ABM-43947 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 $ 7.00 per direct labor-hour $ 4.00 per machine-hour $ 50.00 per setup $ 100.00 per order $ 150.00 per shipment $ 4.00 per direct labor-hour The ABM-43947 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 Total Expected Activity XR11 S13 Direct labor-hours 1,000 20 Machine-hours 2,000 50 Machine setups 6 3 Production orders 5 3 Shipments 8 3 XR11 $ 3.00 $ 3.00 S13 $ 20.00 $ 6.00 2,000 100 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 $16.50 O $10.50 $ 39.20 $ 13.20