Chang 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, Plain and Fancy, about which it has provided the following data: The company's estimated total manufacturing overhead for the year is $1,066,000 and the company's estimated total direct labor-hours for the year is 26,000 . 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: The manufacturipg overhead that would be applied to a unit of product Fancy under the activity-based costing system is closest to: \begin{tabular}{|l} $8.20 \\ $567.13 \\ $41.00 \\ $26.24. \end{tabular}