The ABM-67814 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 $ 8.00 per direct labor-hour $ 8.00 per machine-hour $ 40.00 per setup $ 100.00 per order $ 190.00 per shipment $ 8.00 per direct labor-hour The ABM-67814 company expects to produce two products whose cost and activity information is as follows: S13 Direct materials cost per unit Direct labor cost per unit Number of units produced per year Total Expected Activity XR11 S13 Direct labor-hours 1,300 40 Machine-hours 2,800 20 Machine setups 6 Production orders 5 Shipments 10 333 XR11 $7.50 $ 3.50 2,000 $ 47.00 $ 10.00 100 The unit product cost of XR11 under activity-based costing is closest to: (Do not round intermediate calculations. Round your final answe decimal places)