Wardsworth, Inc., manufactures and sells two products: Product I9 and Product Z9. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production			Direct Labor-Hours Per Unit			Total Direct Labor-Hours
Product I9	700			6.0			4,200
Product Z9	900			8.0			7,200
Total direct labor-hours							11,400

The direct labor rate is $26.00 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product I9	$	226.10
Product Z9	$	151.20

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

Activity Cost Pools	Activity Measures	Estimated Overhead Cost			Expected Activity
					Product I9	Product Z9	Total
Labor-related	DLHs	$	463,980		4,200	7,200	11,400
Machine setups	setups		9,814		300	400	700
Order size	MHs		105,792		4,400	4,300	8,700
		$	579,586

The unit product cost of Product I9 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to: (Round your intermediate calculations to 2 decimal places.)