Boesenhofer, Inc., manufactures and sells two products: Product N6 and Product N7. The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

Weirick, Inc., manufactures and sells two products: Product T8 and Product P4. 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 T8	Product P4	Total
Labor-related	DLHs	$	130,500	2,400	1,200	3,600
Production orders	orders		61,530	1,300	400	1,700
Order size	MHs		962,370	3,300	3,100	6,400
		$	1,154,400

The total overhead applied to Product P4 under activity-based costing is closest to:

The activity rate for the Machine Setups activity cost pool is closest to: