Cassidy Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, VIP and Kommander, about which it has provided the following data:

	VIP				Kommander
Direct materials per unit	$	27.50			$	62.10
Direct labor per unit	$	15.60			$	52.00
Direct labor-hours per unit		0.60				2.00
Annual production		43,800				18,800

The company's estimated total manufacturing overhead for the year is $4,933,272 and the company's estimated total direct labor-hours for the year is 63,880.

The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below:

Activities and Activity Measures	Estimated Overhead Cost
Assembling products (DLHs)		$	2,628,000
Preparing batches (batches)			642,312
Product support (product variations)			1,662,960
Total		$	4,933,272

	Expected Activity
	VIP		Kommander		Total
DLHs	26,280		37,600		63,880
Batches	1,838		1,406		3,244
Product variations	3,162		1,758		4,920

Unit overhead cost of Product Kommander under the activity-based costing system is closest to:

$383.65.

$128.69.

$342.46.

$213.77.