a. $111.02

b. $85.20

c. $196.22

d. $696.58

Spates, Inc, manufactures and sells two products Product H2 and Product Eo. Data concerning the expected production of each product and the expected total direct labor hours (DLHs) required to produce that output appear below. Direct Labor-Hours Per Unit Expected Production 210 210 Total Direct Labor Hours 1,491 1,281 2,772 7.1 Product H2 Product E Total direct labor-hours 6.1 The company's expected total manufacturing overhead is $271.968 If the company allocates all of its overhead based on direct labor-hours, the overhead assigned to each unit of Product H2 would be closest to: (Round your intermediate calculations to 2 decimal places.)