Belsky Corporation has provided the following data from its activity-based costing system:

Activity Cost Pools	Estimated Overhead Cost			Expected Activity
Assembly	$	978,200		67,000	machine-hours
Processing orders	$	94,905		1,900	orders
Inspection	$	134,292		1,860	inspection-hours

The company makes 440 units of product Q19S a year, requiring a total of 700 machine-hours, 41 orders, and 11 inspection-hours per year. The product's direct materials cost is $36.17 per unit and its direct labor cost is $29.91 per unit.

According to the activity-based costing system, the unit product cost of product Q19S is closest to: (Round your intermediate calculations to 2 decimal places.

Question 2

Snavely, Inc., manufactures and sells two products: Product E1 and Product A7. 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 E1	1,200	4.0	4,800
Product A7	200	2.0	400
Total direct labor-hours			5,200

The direct labor rate is $26.20 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product E1	$228.00
Product A7	$300.00

The company has 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 E1	Product A7	Total
Labor-related	DLHs	$	127,800	4,800	400	5,200
Machine setups	setups		60,270	1,300	200	1,500
Order size	MHs		942,670	3,900	3,500	7,400
		$	1,130,740

The activity rate for the Order Size activity cost pool under activity-based costing is closest to: