The ABM-86043 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 $70.00 per setup $ 100.00 per order $ 190.00 per shipment $ 10.00 per direct labor-hour The ABM-86043 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 1,300 40 Machine-hours 4,000 30 Machine setups 4 1 Production orders 3 1 Shipments 6 1 XR11 $ 6.00 $ 5.00 1,000 S13 $ 41.00 $ 9.00 100 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) $14.60 $ 78.72 O $ 64.60 $ 67.72