Emma Company produces two products, Alpha and Beta. Alpha is a high-volume item totaling 27,800 units annually. Beta is a low-volume item totaling only 2,800 units per year. Alpha requires two hours of direct labor for completion, while each unit of Beta requires 3 hours. Expected annual manufacturing overhead costs are $281,256. Emma uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Beta would be assigned overhead of__.