Cassano, Inc., manufactures and sells two products: Product C8 and Product E6. 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 C8	800	6.0	4,800
Product E6	600	9.0	5,400
Total direct labor-hours			10,200

The direct labor rate is $19.80 per DLH. The direct materials cost per unit is $145.10 for Product C8 and $181.00 for Product E6. The estimated total manufacturing overhead is $671,598. The unit product cost of Product C8 under the company's traditional costing method in which all overhead is allocated on the basis of direct labor-hours is closest to:

$470.00 per unit

$348.74 per unit

$666.56 per unit

$658.94 per unit