Mahaley, inc., manufactures and sells two products: product q9 and product f0. 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 q9 880 8.8 7,744 product f0 880 6.8 5,984 total direct labor-hours 13,728 the direct labor rate is $22.60 per dlh. the direct materials cost per unit for each product is given below: direct materials cost per unit product q9 $175.70 product f0 $147.50 the 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 q9 product f0 total labor-related dlhs $ 387,680 7,744 5,984 13,728 machine setups setups 47,830 700 600 1,300 order size mhs 288,700 3,900 3,700 7,600 $ 724,210 the unit product cost of product f0 under activity-based costing is closest to: (round your intermediate calculations to 2 decimal places.)