Drucker, Inc., manufactures and sells two products: Product F0 and Product M6. 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 F0	400	7.0	2,800
Product M6	400	6.0	2,400
Total direct labor-hours			5,200

The company has an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product F0	Product M6	Total
Labor-related	DLHs	$165,828	2,800	2,400	5,200
Product testing	tests	86,306	600	500	1,100
General factory	MHs	131,900	4,900	5,100	10,000
		$384,034

The overhead applied to each unit of Product M6 under activity-based costing is closest to:

A) $480.04 per unit

B) $168.17 per unit

C) $457.59 per unit

D) $443.10 per unit