25 Feauto Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHS). The company has two products, 163E and E761, about which it has provided the following data: 8 00:53:06 Direct materials per unit Direct labor per unit Direct labor-hours per unit Annual production (units) 163E $ 19.90 $ 12.00 0.80 30,000 E761 $ 54.40 $ 31.50 2.10 10,000 The company's estimated total manufacturing overhead for the year is $2,063,250 and the company's estimated total direct labor-hours for the year is 45,000. The company is considering using a form of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: Activities and Activity Measures Assembling products (DLHs) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 720,000 263, 250 1,080,000 $2,063,250 DLHS Batches Product Variations Expected Activity 163E E761 Total 24,000 21,000 45,000 1,080 675 1,755 2,115 1,485 3,600 The manufacturing overhead that would be applied to a unit of product E761 under the activity-based costing system is closest to