XYZ Inc., manufactures and sells two products: Product W4 and Product Q1. It plans to produce 600 units of Product W4, which requires 7 direct labor hours per unit. It also plans to produce 400 units of Product Q1, which requires 5 direct labor hours per unit. The direct labor rate is $15.40 per DLH.

Product W4 requires direct materials of $267.20 per unit and Product Q1 requires direct materials of $292.20 per unit.

The estimated total manufacturing overhead is $774,120. XYZ allocates all overhead costs based on direct labor hours under the traditional costing system.

What is the unit product cost of Product W4 under the traditional costing system?

Note: Your answer should be in the format of $***.**. Round interim calculations and your final answer to 2 decimal places. Use commas to separate thousands.