Brizendine, Inc., manufactures and sells two products: Product R0 and Product B6. The production of Product R0 is 900 units and of Product B6 is 700 units. 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 R0	Product B6	Total
Labor-related	DLHs	$	507,394	7,200	3,500	10,700
Product testing	tests		9,464	300	500	800
Order size	MHs		501,205	3,100	2,800	5,900
		$	1,018,063

The overhead applied to each unit of Product R0 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $675.91 per unit

• $292.61 per unit

• $761.20 per unit

• $636.29 per unit