The company makes and sells two products: Product A and Product B. The annual production and sales of Product A is 900 units and of Product B is 600 units. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

The direct labor rate is $24.10 per DLH. The direct materials cost per unit is $282.00 for Product A and $204.00 for Product B.

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

The unit product cost of Product A under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Expected Production 900 Direct Total Labor-Hours Direct Per Unit Labor-Hours 2.0 1,800 1.0 600 Product W313 Product Z887 Total direct labor-hours 600 2,400 Expected Activity Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHs orders Estimated Overhead Cost $ 41,036 62,430 433,475 $536,941 Product W313 Product Z887 1,800 600 1,000 600 3,700 3,400 Total 2,400 1,600 7,100 MHs