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	$	24.50			$	59.30
Direct labor per unit	$	5.00			$	25.00
Direct labor-hours per unit		0.20				1.00
Annual production		45,000				15,000

The company's estimated total manufacturing overhead for the year is $985,440 and the company's estimated total direct labor-hours for the year is 24,000.

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)		$	384,000
Setting up machines (setups)			255,840
Parts administration (part types)			345,600
Total		$	985,440

	Expected Activity
	Plain		Fancy		Total
DLHs	9,000		15,000		24,000
Setups	1,032		936		1,968
Part types	624		240		864

The manufacturing overhead that would be applied to a unit of Plain under the company's traditional costing system is closest to: