Cassidy Manufacturing Corporation has a traditional costing system in which it applles manufacturing overhead to its products using a predetermined overhead rate based on direct laborhours (DLHs). The company has two products, VIP and Kommander, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $3,648,720 and the companys estimated total direct labor hours for the year If 59,200 . The company is considering using a varlation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activty-based costing system appear below. Unit overhead cost of Product Kommander under the activity-based costing system is closest to