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:

	Plain				Fancy
Direct materials per unit	$	25.10			$	59.90
Direct labor per unit	$	5.60			$	28.00
Direct labor-hours per unit		0.40				2.00
Annual production		30,000				20,000

The company's estimated total manufacturing overhead for the year is $1,248,000 and the company's estimated total direct labor-hours for the year is 52,000.

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:

Activities and Activity Measures	Estimated Overhead Cost
Supporting direct labor (DLHs)		$	624,000
Setting up machines (setups)			244,800
Parts administration (part types)			379,200
Total		$	1,248,000

	Expected Activity
	Plain		Fancy		Total
DLHs	12,000		40,000		52,000
Setups	1,456		848		2,304
Part types	648		300		948

The manufacturing overhead that would be applied to a unit of product Fancy under the activity-based costing system is closest to: