7 Chhom, Incorporated, manufactures and sells two products: Product F9 and Product U4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below. Product F9 15617 Product U4 Total direct labor-hours Book Expected Production 500 1,000 Direct Labor- Hours Per Unit Total Direct Labor-Hours 6.0 3,000 3.0 3,000 6,000 The direct labor rate is $26.10 per DLH. The direct materials cost per unit is $222 for Product F9 and $265 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity. Activity Cost Pools Activity Measures Estimated Expected Activity Overhead Cost Product F9 Product U4 Total Labor-related DLHS $ 37,800 3,000 3,000 6,000 Production orders Order size orders MHS 60,010 122,290 600 3,600 1,000 1,600 3,800 7,400 $ 220,100 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)