Accurso, Inc., manufactures and sells two products: Product J9 and Product S5. 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 J9 400 6.0 2,400 Product S5 600 3.0 1,800 Total direct labor-hours 4,200 The direct labor rate is $22.50 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product J9 $111.40 Product S5 $275.20 The company is considering adopting 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 J9 Product S5 Total Labor-related DLHs $121,548 2,400 1,800 4,200 Machine setups setups 37,170 600 800 1,400 General factory MHs 385,848 4,700 4,500 9,200 $544,566 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product J9 would be closest to: