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 Product F9 Product U4 500 1,000 Total direct labor-hours Direct Labor-Hours Per Unit 8.0 4.0 Total Direct Labor-Hours 4,000 4,000 8,000 The direct labor rate is $26.70 per DLH. The direct materials cost per unit is $245 for Product F9 and $217 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Production orders Order size Activity Estimated Overhead Expected Activity Measures DLHs Cost $ 45,100 Product F9 Product U4 Total 4,000 4,000 8,000 orders MHs 71,600 145,910 $262,610 600 1,000 1,600 3,600 3,200 6,800 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)