Upton Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, Long and Short, about which it has provided the following data:

	Long				Short
Direct materials per unit	$	14.20			$	48.30
Direct labor per unit	$	16.80			$	50.40
Direct labor-hours per unit		0.80				2.40
Annual production		45,000				10,000

The company's estimated total manufacturing overhead for the year is $3,170,400 and the company's estimated total direct labor-hours for the year is 60,000.

The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:

Activities and Activity Measures	Estimated Overhead Cost
Direct labor support (DLHs)		$	1,740,000
Setting up machines (setups)			422,400
Part administration (part types)			1,008,000
Total		$	3,170,400

	Expected Activity
	Long		Short		Total
DLHs	36,000		24,000		60,000
Setups	1,140		1,500		2,640
Part types	900		2,460		3,360

Unit product cost of Product Short under the activity-based costing system is?