Brenneis, Inc., manufactures and sells two products: Product T9 and Product T2. 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 T9 900 6.0 5,400 Product T2 900 8.0 7,200 Total direct labor-hours 12,600 The direct labor rate is $18.10 per DLH. The direct materials cost per unit is $115.20 for Product T9 and $221.40 for Product T2. 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 T9 Product T2 Total Labor-related DLHs $583,002 5,400 7,200 12,600 Production orders orders 30,204 400 500 900 General factory MHs 798,950 4,900 4,600 9,500 $1,412,156 The overhead applied to each unit of Product T9 under activity-based costing is closest to: