Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below:

	Expected Production	Direct Labor-Hours Per Unit	Total Direct Labor-Hours
Product F9	200	8	1,600
Product U4	400	4	1,600
Total direct labor-hours			3,200

The direct labor rate is $23.00 per DLH. The direct materials cost per unit is $294 for Product F9 and $211 for Product U4.

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product F9	Product U4	Total
Labor-related	DLHs	$	43,600	1,600	1,600	3,200
Production orders	orders		69,220	300	400	700
Order size	MHs		141,060	3,300	3,600	6,900
		$	253,880

If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product U4 would be closest to: (Round your intermediate calculations to 2 decimal places.)