Activities and Activity Measures Assembling products (DLHS) Preparing batches (batches) Product support (product variations) Total Estimated Overhead Cost $ 918,000 400,000 1,200,000 $2,518,000 DLHS Machine Hours Expected Activity Vir-T Vir-G 24,000 30,000 8,000 10,000 1,400 1,000 1,500 1,200 Batches Total 54,000 18,000 2,400 2,700 6,000 Product variations # Units 2,000 4,000 Calculate the Unit overhead cost of Product Vir-G under the activity-based costing system