Wardsworth, Incorporated, manufactures and sells two products: Product 19 and Product 29. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below. Product 19 -27 Product 19 Total direct labor-hours Expected Direct Labor- Production Hours Per Unit 700 900 6.0 0.0 Total Direct Labor-Hours 4,200 7,200 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 19 Product 19 $226.10 $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 Estinated Overhead Cost Labor-related DLHS $ 463,980 Machine setups Order size setups 9,814 105,792 $579,586 Expected Activity Product 19 Product 19 4,200 7,200 300 4,400 400 Total 11,400 700 4,300 8,700 The unit product cost of Product 29 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.)