Chhom, Inc., manufactures and sells two products: Product F9 and Product V4. 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 100 4. 400 Product 14 200 2.0 400 Total direct labor-hours 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 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 Cost Product F9 Product 14 Total Labor-related $ 29,600 400 400 800 Production orders 46,990 Order size MHS 95,760 3,300 3,300 6,600 $172,350 DLHS orders 200 200 400 The overhead applied to each unit of Product U4 under activity-based costing is closest to: (Round your intermediate calculations to 2 decimal places.)