Faz, Inc., manufactures and sells two products: Product X0 and Product W7. 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 X0	1,500	5	7,500
Product W7	430	3	1,290
Total direct labor-hours			8,790

The direct labor rate is $22.60 per DLH. The direct materials cost per unit is $147.50 for Product X0 and $129 for Product W7.

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 Cost Pools	Activity Measures	Overhead Cost		Product X0	Product W7	Total
Labor-related	DLHs	$	275,078	7,500	1,290	8,790
Production orders	orders		19,248	530	730	1,260
Order size	MHs		240,194	4,030	4,130	8,160
		$	534,520

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 X0 would be closest to: (Round your intermediate calculation to 2 decimal places.)