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38 Chrom, Inc. manufactures and to products Product and Product Cats Concert Kected to director hours DLH) od to do that peated Det Dit Production terit Product 9 400 -3.0 1.200 Product 04 800 6.0 3.200 Total direct labor-hours The direct labor rate is $24 20 por DLH. The direct materials cost per unit is $223 for Product F9 and $287 for Product 14 The company is considering adopting an activity based costing system with the following activity cost pools, activy measures, and expected Estimated Expected activity Activity Overhend Activity Cost Pool Meanuros Coat Product 19 Product 14 Total Labor-related DLHS $ 32,400 3,200 3,200 6.400 Production orders orders 51,440 500 800 1.300 Order size MES 104,830 3.500 3.100 6,600 $ 188,670 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal pla