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Avella, Inc., manufactures and sells two products: Product C2 and Product T1. Data concerning the expected production of each product and the expected total direct

Avella, Inc., manufactures and sells two products: Product C2 and Product T1. 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 C2 125 5.0 625
Product T1 800 7.0 5,600
Total direct labor-hours 6,225

The company's expected total manufacturing overhead is $775,069. If the company allocates all of its overhead based on direct labor-hours, the overhead assigned to each unit of Product T1 would be?

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