Chhom, Incorporated, 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	400	8	3,200
Product U4	800	4	3,200
Total direct labor-hours			6,400

The direct labor rate is $24.20 per DLH. The direct materials cost per unit is $223 for Product F9 and $287 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	Activity Measures	Estimated Overhead Cost	Expected Activity
			Product F9	Product U4	Total
Labor-related	DLHs	$ 32,400	3,200	3,200	6,400
Production orders	orders	51,440	500	800	1,300
Order size	MHs	104,830	3,500	3,100	6,600
		$ 188,670

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: