AZ-94075 company makes and sells two products: Product W753 and Product Z383. The annual production and sales of Product W753 is 1,100 units and of Product Z383 is 500 units. 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 W753 1,100 10.0 11,000 Product Z383 500 5.0 2,500 Total direct labor-hours 13,500 The direct labor rate is $24.00 per DLH. The direct materials cost per unit is $276.00 for Product W753 and $266.00 for Product Z383. The AZ-94075 company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Cost Pools Activity Measures Overhead Cost Product W753 Product Z383 Total Labor-related DLHs $ 40,436 11,000 2,500 13,500 Production orders orders 61,400 1,200 500 1,700 Order size MHs 432,875 3,100 3,500 6,600 $ 534,711 The unit product cost of Product W753 under activity-based costing is closest to: