The ABM-54751 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 $4.00 per direct labor-hour $ 7.00 per machine-hour $ 80.00 per setup $ 100.00 per order $ 100.00 per shipment $ 7.00 per direct labor-hour The ABM-54751 company expects to produce two products whose cost and activity Information is as follows. Direct materials cost per unit XR11 $ 2.50 $ 4.00 2,000 S13 $ 21.00 $ 8.00 100 Direct labor cost per unit Number of units produced per year Total Expected Activity XR11 513 Direct labor-hours 1,400 50 Machine-hours 3,900 50 Machine setups Production orders Shipments 7 8 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 $40.80 $ 22.38 O $ 28.88 O$ 11.80