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

Required

Calculate the unit product cost for the Long and Short product lines (round to nearest cent).