Aboud, Inc., manufactures and sells two products: Product Q6 and Product Z7. 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 Q6	600	8.0	4,800
Product Z7	100	9.0	900
Total direct labor-hours			5,700

The direct labor rate is $25.90 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Q6	$156.50
Product Z7	$142.40

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 Q6	Product Z7	Total
Labor-related	DLHs	$218,937	4,800	900	5,700
Machine setups	setups	9,408	400	300	700
General factory	MHs	199,969	3,700	4,000	7,700
		$428,314

The total overhead applied to Product Z7 under activity-based costing is closest to:

A)$103,880

B)$67,626

C)$61,188

D)$142,481