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 Direct Labor- Total Direct Production Hours Per Unit Labor-Hours Product F9 500 8.0 4,000 Product 14 1,000 4,000 Total direct labor-hours 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 Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Coist Total Labor-related $ 45,100 4,000 4,000 8,000 Production orders orders 71,600 600 1,000 1,600 Order size 145,910 3,600 3,200 6,800 $262,610 Product 19 Product 14 DLHS MHS The overhead applied to each unit of Product 14 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)