Cross Roads Manufacturing currently uses a traditional costing system. The company allocates overhead to its two products, Zips and Dees, using a predetermined manufacturing overhead rate based on direct labor hours. Here is data related to the company's two products:

Direct materials per unit

Direct labor per unit

Direct labor hours per unit

Annual production

Zips

$154

$54

3.5

21,500

Dees

$110

$46

39,000

Information about the company's estimated manufacturing overhead for the year follows:

Activities

Supervision and maintenance

Batch costs

Engineering changes

Activity measures

Direct labor hours

Number of batches

Number of engineering hours

Estimated Overhead Cost

$3,213,250

$198,000

$193,950

Total estimated manufacturing overhead for the year: $3,605,200

Total estimated direct labor hours for the company for the year are 114,250 hours.

The company is evaluating whether it should use an activitybased costing system in place of its traditional costing system. Additional information about production needed for the activitybased costing system follows:

Direct labor hours

Batches

Engineering hours

Zips

75,250

2,450

2,050

Dees

39,000

300

600

Total

114,250

2,750

2,650

The amount of manufacturing overhead that would be allocated to one unit of Dees using an activitybased costing system would be closest to (Round all answers to two decimal places.)