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 (DLH) required to produce that output appear below. Product F9 Product 14 Total direct labor-hours Expected Direct Labor- Production Hours Per Unit 100 4.0 200 2.0 Total Direct Labor-Hours 400 400 800 The direct labor rate is $27.00 per DLH. The direct materials cost per unit is $219 for Product F9 and $295 for Product 14. 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 Overhead Activity Cost Pools Measures Cost Product F9 Product 14 Total Labor-related DLHS $ 29,600 400 800 Production orders orders 46,990 200 408 Order size MHS 95,760 3,300 3,300 6,600 $172,350 400 200 The overhead applied to each unit of Product U4 under activity based costing is closest to: (Round your intermediate calculations to 2 decimal places)