Bewig, Inc., manufactures and sells two products: Product E8 and Product R4. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Estimated Expected Activity Activity Activity Cost Pools Overhead Cost Product E8 Product R4 | Total Measures Labour-related DLHS $201,717 4,800 4,500 9,300 Machine setups setups 69,020 400 300 700 General factory MHs 140,553 3,300 3,000 6,300 $411,290 Bewig produces 10,000 of E8 and 15,000 of R4 annually. The overhead applied to each unit of Product R4 under activity-based costing is closest to: $12.94 $19.41 O $41.13 $21.72